Oceanagold (Philippines), Inc. v. Commissioner of Internal Revenue

THIRD DIVISION [C.T.A. CASE NOS. 9207, 9277 & 9416. July 24, 2020] OCEANAGOLD (PHILIPPINES),INC. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . DECISION RINGPIS-LIBAN , J p : THE CASE These Petitions for Review filed by petitioner OceanaGold (Philippines),Inc. against respondent Commissioner of Internal Revenue (CIR) on November 24, 2015 for CTA Case No. 9207 ,February 26, 2016 for CTA Case No. 9277 ,and August 5, 2016 for CTA Case No. 9416 ,praying for the refund of unutilized input value-added tax (VAT) arising from petitioner's domestic purchases and importation of goods (other than capital goods),domestic purchases of services, and purchases of capital goods which are attributable to zero-rated sales for the third (3rd) quarter of taxable year 2013 in the amount of P87,123,112.79 (CTA Case No. 9207) ,fourth (4th) quarter of taxable year 2013 in the amount of P68,299,816.85 (CTA Case No. 9277) and first (1st) quarter of taxable year 2014 in the amount of P8,459,647.53 (CTA Case No. 9461) ,or in the aggregate amount of P163,882,577.17. HTcADC THE PARTIES Petitioner is a corporation organized and existing under the laws of the Philippines with office address at 2nd Floor Carlos J. Valdes Building, 108 Aguirre Street, Legaspi Village, 1229 Makati City, Philippines. 1 Petitioner was formerly known as "Australasian Philippines Mining, Inc." prior to the change in its corporate name to "OceanaGold (Philippines),Inc." effective April 28, 2007. It is engaged in large-scale exploration, development and utilization of mineral resources such as gold, silver and copper. 2 Petitioner is a VAT registered taxpayer with BIR Certificate of Registration No. OCN 8RC0000048136 with Taxpayer's Identification Number (TIN) 004-870-171-000. 3 Respondent is the duly appointed Commissioner of Internal Revenue who holds office at the Bureau of Internal Revenue (BIR),National Office Building located at Agham Road, Diliman, Quezon City. 4 THE ANTECEDENTS The facts as culled from the records of the cases are as follows: On June 29, 2015, petitioner filed with the Excise Large Taxpayers Audit Division 1 (ELTAD 1) of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 3rd quarter of taxable year 2013 in the aggregate amount of P191,613,645.17. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods, domestic purchases of services and purchases of capital goods. 5 On September 30, 2015, petitioner filed with ELTAD 1 of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 4th quarter of taxable year 2013 in the aggregate amount of P171,044,944.03. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods),domestic purchases of services and purchases of capital goods. 6 On March 28, 2016, petitioner filed with ELTAD 1 of the BIR an administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 1st quarter of taxable year 2014 in the aggregate amount of P63,632,822.81. The input VAT covered by petitioner's administrative claim particularly arose from domestic purchases and importation of goods (other than capital goods),domestic purchases of services and purchases of capital goods. 7 In relation to the administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to its zero-rated sales for the 3rd quarter of taxable year 2013, on December 16, 2015, petitioner received a Letter dated December 15, 2016 from ELTAD 1 of the BIR partially granting petitioner's administrative application for input VAT refund in the aggregate amount of P104,490,532.68, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: ONE HUNDRED FOUR MILLION FOUR HUNDRED NINETY THOUSAND FIVE HUNDRED THIRTY TWO PESOS & 68/100 (P104,490,532.68) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for TCC P166,814,242.83 P24,799,402.64 P191,613,645.17 Less: Disallowance 73,033,941.15 14,089,171.64 87,123,112.79 NET REFUNDABLE AMOUNT P93,780,301.68 P10,710,231.00 P104,490,532.68 In relation to the administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 4th quarter of taxable year 2013, on February 3, 2016, petitioner received a Letter from ELTAD 1 of the BIR partially granting the application for input VAT refund in the aggregate amount of P102,745,127.18, to wit: Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: ONE HUNDRED TWO MILLION SEVEN HUNDRED FORTY FIVE THOUSAND ONE HUNDRED TWENTY SEVEN PESOS & 18/100 (P102,745,127.18) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for TCC P149,006,517.00 P22,038,427.03 P171,044,944.03 Less: Disallowance P64,011,914.82 P4,287,902.03 68,299,816.85 NET REFUNDABLE AMOUNT P84,994,602.18 P17,750,525.00 P102,745,127.18 In relation to administrative claim for refund or issuance of tax credit for its unutilized input VAT attributable to zero-rated sales for the 1st quarter of taxable year 2014, on July 7, 2016, petitioner received a Letter dated June 30, 2016 from ELTAD 1 partially granting the application for input VAT refund in the aggregate amount of P55,173,175.28, to wit: aScITE Relative thereto, please be informed that after verification of the documents you submitted to support the said claim, the amount of PESOS: FIFTY FIVE MILLION ONE HUNDRED SEVENTY THREE THOUSAND ONE HUNDRED SEVENTY FIVE & 28/100 only (P55,173,175.28) was recommended for issuance of Tax Credit Certificate, computed as follows: PARTICULAR BIR BOC TOTAL Total Applied for TCC P36,266,633.81 P27,366,189.00 P63,632,822.81 Less: Disallowance 8,396,064.53 63,583.00 8,459,647.53 NET REFUNDABLE AMOUNT P27,870,569.28 P27,302,606.00 P55,173,175.28 On November 24, 2015, petitioner filed a Petition for Review before this Court docketed as CTA Case No. 9207. The case was initially raffled to the Court's First Division. 8 On February 26, 2016, petitioner filed a Petition for Review before this Court docketed as CTA Case No. 9277. The case was initially raffled to the Court's First Division. 9 Meanwhile, on April 8, 2016, the Court received petitioner's "Omnibus Motion A. To Admit Attached Amended Petition for Review, B. To Consolidate CTA Case Nos. 9207 and 9277; and C. To Defer Pre-Trial Conference." 10 In the Resolution dated April 14, 2016, 11 the Court ordered respondent to file his Comment on petitioner's Omnibus Motion, within ten (10) days from notice thereof. However, despite notice, respondent failed to file his Comment. 12 In the Resolution dated May 30, 2016, 13 the Court granted petitioner's Motion to Consolidate. Hence, CTA Case No. 9277 is now consolidated with CTA Case No. 9207. The Court likewise granted petitioner's Motion to Admit Attached Amended Petition for Review. Thus, the Amended Petition for Review is admitted as part of the record of the case. In the same Resolution, the Court ordered respondent to file his Amended Answer within fifteen (15) days from notice thereof. On June 15, 2016, the Court received respondent's Amended Answer. 14 In the Resolution dated June 21, 2016, 15 the Court noted respondent's Amended Answer and set the case for Pre-Trial Conference on September 8, 2016 at 9:00 o'clock in the morning. The parties were directed to file their respective Consolidated Pre-Trial Briefs at least five (5) days before the scheduled Pre-Trial. On July 7, 2016, the Court received respondent's Consolidated Pre-Trial Brief. 16 The same was noted by the Court in the Minute Resolution issued on July 11, 2016. 17 Meanwhile, on August 5, 2016, petitioner filed a Petition for Review docketed as CTA Case No. 9416. The case was initially raffled to the Court's First Division. 18 On August 26, 2016, petitioner filed an "Omnibus Motion A. To consolidate CTA Case Nos. 9207 and 9277 with CTA Case No. 9416; and B. To Defer Pre-Trial Conference." 19 On September 1, 2016, petitioner filed its "Pre-Trial Brief." 20 In the Resolution dated September 2, 2016, 21 the Court granted petitioner's "Omnibus Motion A. To Consolidate CTA Case Nos. 9207 & 9277 with CTA Case No. 9416; and B. To Defer Pre-Trial Conference." Hence, CTA Case No. 9416 is consolidated with CTA Case Nos. 9207 and 9277. In the same Resolution, the Court cancelled the Pre-Trial Conference set on September 8, 2016 and reset to November 24, 2016. The Court likewise directed the parties to file their respective Consolidated Pre-Trial Briefs and Judicial Affidavits of their witnesses within five (5) days before the scheduled Pre-Trial Conference. On September 29, 2016, respondent filed a "Motion to Admit Attached Answer." 22 In the Resolution dated October 14, 2016, the Court granted respondent's Motion to Admit Attached Answer. 23 Thus, the Answer for CTA Case No. 9416 is admitted as part of the record of the cases. On September 29, 2016 24 and October 25, 2016, 25 the Court received the BIR Records of the instant cases. On October 25, 2016, the Court received respondent's "Consolidated Pre-Trial Brief." 26 In the Minute Resolution dated November 3, 2016, the Court noted: 1) Respondent's "Consolidated Pre-Trial Brief" filed on October 25, 2016; and the Compliance, transmitting the BIR Records of CTA Case No. 9416. 27 On November 18, 2016, petitioner filed its Consolidated Pre-Trial Brief dated November 18, 2016. 28 The Pre-Trial for the consolidated cases was held on November 24, 2016. 29 During the Pre-Trial Conference, the parties were ordered to submit their Joint Stipulation of Facts and Issues until December 14, 2016. 30 On December 13, 2016, the Court received the parties' Joint Stipulation of Facts and Issues. 31 On December 22, 2016, the Court approved the parties' Joint Stipulation of Facts and Issues, and deemed the Pre-Trial terminated. 32 Thereafter, the Pre-Trial Order dated January 19, 2017 was issued by the Court. 33 HEITAD The trial of the cases then proceeded. During trial, petitioner presented its documentary and testimonial evidence. It offered the testimonies of the following witnesses, namely: Ms. Josefina C. Mallari ,Finance Manager of petitioner, 34 and Mr. Edward L. Roguel ,the court-commissioned Independent Certified Public Accountant. 35 On August 10, 2017, petitioner filed its Formal Offer of Evidence. 36 In the Resolution dated December 1, 2017, the Court admitted petitioner's Exhibits, except for the following: Exhibits "P-122","P-149-79","P-152","P-218","P-302","P-323","P-426C-3","P-426D-2","P-433","P-435","P-509" to "P-516","P-548-9","P-552-1","P-554","P-573","P-575","P-575-1" to P-575-21","P-638","P-680","P-686","-764","P-897","P-904","P-65","P-971-1","P-1091","P-1155","P-1327-2","P-1452","P-1346","P-1351-5","P-1361","P-1363","P-1423","P-1452","P-1453","P-2006-14","P-2006-19","P-2006-34","P-2006-65",and "P-2011-41" to "P-2011-44",for not being found in the records of the case. On December 20, 2017, petitioner filed an "Omnibus Motion 1. For Partial Reconsideration of the Resolution dated December 1, 2017);II. To Note Various Manifestations, Corrections and Clarifications; and III. To Set Commissioner's Hearing. 37 In the Resolution dated July 5, 2018, the Court granted petitioner's Motion for Partial Reconsideration (of the Resolution dated December 1, 2017).Accordingly, the Court admitted Exhibits "P-26.10" and "P-26.11" as remarked, and Exhibits "P-575-1" to "O-575-21","P-965" to "P-965-1","P-1346","P-2006-34","P-2006-65",and "P-2011-41" to "P-2011-44." For his part, respondent likewise presented his documentary and testimonial evidence. He offered the testimonies of Revenue Officers Cletofel V. Parungao 38 and Rona B. Marcellano 39 by way of judicial affidavits. Respondent filed his Formal Offer of Evidence on September 10, 2018. 40 In the meantime, the instant consolidated cases were transferred to this Court's Third Division, pursuant to the Order dated October 1, 2018. 41 In the Resolution dated January 29, 2019, the Court admitted the following Exhibits: "R-1" (CTA Case No. 9416),"R-2" (CTA Case No. 9416),"R-3" (CTA Case No. 9416),"R-1" (CTA Case No. 9207),"R-2" (CTA Case No. 9277),"R-3" (CTA Case No. 9207),"R-4" (CTA Case No. 9277),"R-5 (CTA Case No. 9207),and "R-6" (CTA Case No. 9277),subject to the Court's final determination and/or appreciation of its purposes, materiality, relevancy and probative value to the issues involved in the instant cases. Subsequently, petitioner filed its Memorandum on March 22, 2019, 42 while respondent filed his Memorandum on March 28, 2019. 43 The consolidated cases were deemed submitted for decision on April 2, 2019. THE ISSUE The parties submitted this sole issue for the Court's resolution: "WHETHER OR NOT PETITIONER IS ENTITLED TO A REFUND OR TAX CREDIT OF ITS UNUTILIZED INPUT VAT ARISING FROM DOMESTIC PURCHASES AND IMPORTATION OF GOODS (OTHER THAN CAPITAL GOODS),DOMESTIC PURCHASES OF SERVICES, AND PURCHASES OF CAPITAL GOODS ATTRIBUTABLE TO ZERO-RATED SALES FOR THE 3RD QUARTER OF TAXABLE YEAR 2013 IN THE AMOUNT OF P87,123,112.79, 4TH QUARTER OF TAXABLE YEAR 2013 IN THE AMOUNT OF P68,299,816.85 AND 1ST QUARTER OF TAXABLE YEAR 2014 IN THE AMOUNT OF P8,459,647.53 OR IN THE AGGREGATE AMOUNT OF P163,882,577.17." 44 THE ARGUMENTS OF THE PARTIES Petitioner argues that it timely filed its administrative and judicial claims for refund or issuance of tax credit certificate of unutilized input VAT attributable to zero-rated sales in the 3rd and 4th Quarters of 2013 and 1st Quarter of 2014; that it is a VAT-registered entity; that it is engaged in zero-rated export sales in the 3rd and 4th Quarters of taxable year 2013 and 1st Quarter of taxable year 2014 the consideration for which was paid for in acceptable foreign currency and accounted for in accordance with Bangko Sentral ng Pilipinas (BSP) rules and regulations; that it incurred or paid input taxes attributable to zero-rated sales for the 3rd and 4th Quarters of 2013 and the 1st Quarter of 2014; and that the input taxes were not applied against output tax liability during and in the succeeding quarters. On the other hand, respondent counter-argues that the petitions must be dismissed for failure of petitioner to substantiate its administrative claim for refund; that since respondent rendered a decision, the jurisdiction of the Court shifts from a trial court to an appellate tribunal; that the Court should confine itself to whether the findings of respondent are consistent with law; that petitioner is not entitled to refund in the amounts of P87,123,111.79, P68,299,816.85 and P8,459,647.53; and that taxes paid and collected by the BIR are presumed to have been made in accordance with law, rules and regulations and the burden to prove otherwise is upon petitioner. ATICcS THE RULING OF THE COURT Pursuant to the provisions of Sections 112 (A) and (C) of the National Internal Revenue Code (NIRC) of 1997, as amended, jurisprudence has laid down certain requisites which must be complied with by the taxpayer-applicant to successfully obtain a credit/refund of input VAT. Said requisites are classified into certain categories, to wit: Timeliness of the filing of the administrative and judicial claims: 1. The claim is filed with the BIR within two years after the close of the taxable quarter when the sales were made; 45 2. In case of full or partial denial of the refund claim, or the failure on the part of the Commissioner to act on the said claim within a period of 120 days, the judicial claim has been filed with this Court, within 30 days from receipt of the decision or after the expiration of the said 120-day period; 46 Taxpayer's registration with the BIR: 3. The taxpayer is a VAT-registered person; 47 Taxpayer's zero-rated sales: 4. The taxpayer is engaged in zero-rated or effectively zero-rated sales; 48 5. For zero-rated sales under Sections 106 (A) (2) (1) and (2);106 (B);and 108 (B) (1) and (2),the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations; 49 Taxpayer's input VAT claim: 6. The input taxes are not transitional input taxes; 50 7. The input taxes are due or paid; 51 8. The input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume; 52 and 9. The input taxes have not been applied against output taxes during and in the succeeding quarters. 53 Petitioner's administrative and judicial claims were timely made. The first requisite pertains to the filing of the claim for tax credit or refund of input VAT before the BIR, within two (2) years from the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made. The present claim covers the third and fourth quarters of TY 2013 and first quarter of TY 2014, which respectively closed on September 30, 2013, December 31, 2013 and March 31, 2014. Counting two (2) years from said dates, petitioner had until September 30, 2015, December 31, 2015 and March 31, 2016, within which to file its administrative claims for tax credit or refund. Clearly, petitioner's administrative claims for refund were timely filed, as shown below: CTA Case No. Taxable Period Close of the Taxable Quarter Last Day to File Administrative Claim Date of Filing of Administrative Claim 9207 3rd Quarter of TY 2013 30-Sep-13 30-Sep-15 29-Jun-15 54 9277 4th Quarter of TY 2013 31-Dec-13 31-Dec-15 30-Sep-15 55 9416 1st Quarter of TY 2014 31-Mar-14 31-Mar-16 28-Mar-16 56 On the other hand, the second requisite is to the effect that the judicial claim must have been filed within thirty (30) days from receipt of respondent's decision or after the expiration of the 120-day period under Section 112 (C). Record reveals that upon filing of petitioner's administrative claims it simultaneously submitted complete documents in support thereof. Considering that respondent failed to act on the subject claims within the said 120-day period, petitioner had 30 days after the lapse of the 120-day period within which to seek appeal before this Court. Evidently, petitioner's filings of its judicial claims were also filed on time, to wit: CTA Case No. Taxable Period Date of Filing of Administrative Claim and Submission of Complete Documents End of 120 days for the BIR Commissioner to decide on the claim End of 30 days from the expiration of the 120 days Date of Filing of Petition for Review 9207 3rd Quarter of CY 2013 29-Jun-15 27-Oct-15 26-Nov-15 24-Nov-15 9277 4th Quarter of CY 2013 30-Sep-15 28-Jan-16 27-Feb-16 26-Feb-16 9416 1st Quarter of CY 2014 28-Mar-16 26-Jul-16 25-Aug-16 05-Aug-16 Having determined that petitioner timely filed both its administrative and judicial claims, we shall now proceed to make a determination of petitioner's compliance with the other requisites. TIADCc Petitioner is a VAT-registered taxpayer. Petitioner complied with the third requisite considering that it is a VAT registered taxpayer with BIR Certificate of Registration No. OCN 8RC0000048136 with Taxpayer's Identification Number (TIN) 004-870-171-000. 57 Not all of petitioner's reported zero-rated sales or effectively zero-rated sales during the 3rd and 4th Quarters of TY 2013 and 1st Quarter of TY 2014 qualify as such. Anent the fourth and fifth requisites, petitioner has proven that it is an entity registered with the Securities and Exchange Commission (SEC) under SEC Reg. No. A199602982 dated July 24, 1996. 58 The registration, however, is under petitioner's former name "Australasian Philippines Mining, Inc." until the issuance of Certificate of Filing of Amended Articles of Incorporation dated January 7, 2015 59 bearing the petitioner's new trade name "OceanaGold (Philippines),Inc." Petitioner was established with the primary purpose: "To render exploration and other related services as well as all aspects of technical, engineering and management services to individuals, partnerships, associations and corporations engaged in mining or in any manner, in the acquisition, conveyance, storage, marketing, processing, refining and distribution of minerals; to extended financial assistance to local mining enterprises or mineral tenement owners through service contracts without engaging in financing activity as defined in Republic Act No. 5980 and to provide technical and managerial services in the execution of such exploration activities as prospecting, geo-technical surveying, drilling, boring, tunneling, bulk sampling, metallurgical testing and other studies in evaluating the development potential of metal and mineral deposits of all kinds; to acquire an interest in such enterprise or corporation to the extent allowed by law; to enter into contracts with local mineral tenement owners, mineral exploration enterprises in connection with above activities; and to enter into agreements with the President of the Philippines or other agencies of the Philippine government to provide financial assistance for large scale exploration, development and utilization of minerals, petroleum and other mineral oils pursuant to the provisions of Republic Act No. 7942 otherwise known as the "Philippine Mining Act of 1995" and its amendments, if any." 60 Petitioner is likewise a Board of Investment (BOI)-registered entity as evidenced by Certificate of Registration No. 2011-270 as New Export Producer of Dore Bars and Copper Concentrate. 61 Petitioner contends that during the third and fourth quarters of CY 2013 and first quarter of CY 2014, it generated export sales of gold, silver and copper to its foreign customers Trafigura Pte. Ltd. and Perth Mint Australia; and that these export sales were paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP). Petitioner submits that such export sales are subject to zero-percent (0%) VAT pursuant to Section 106 (A) (2) (a) (1) of the NIRC of 1997, as amended, which states: " SEC. 106 . Value Added Tax on Sale of Goods or Properties . "(A) Rate and Base of Tax . x x x "(2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: "(a) Export Sales. The term 'export sales' means: "(1) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported and paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" Based on the foregoing, in order for an export sale to qualify as zero-rated, the following essential elements must be present: 1. the sale was made by a VAT registered person; 2. there was sale and actual shipment of goods from the Philippines to a foreign country; and, 3. the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP. As for the first essential element, it has been settled that petitioner is a VAT-registered person. Relative to the second essential element are Sections 113 (A) (1), (B) (1), (2) (c), and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1 (A) (1), B (1), and (2) (c) of Revenue Regulations (RR) No. 16-05, as amended, which provide that any VAT registered person claiming VAT zero-rated direct or considered export sales must present, among others, the following documents: 1. the sales invoice as proof of sale of goods; 2. the bill of lading or airway bill as proof of actual shipment of goods from the Philippines to a foreign country. Sections 113 (A) (1), (B) (1) and (2) (c) of the NIRC of 1997, as amended, and Sections 4.113-1 (A) (1), (B) (1) and (2) (c) of RR No. 16-05, are quoted hereunder for easy reference: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons . (A) Invoicing Requirements . A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and xxx xxx xxx (B) Information Contained in the VAT Invoice or VAT Official Receipt . The following information shall be indicated in the VAT invoice or VAT official receipt: AIDSTE (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided ,That: xxx xxx xxx (c) If the sale is subject to zero percent (0%) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Underscoring supplied) "SEC. 4.113-1. Invoicing Requirements . (A) A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and xxx xxx xxx Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt . The following information shall be indicated in VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided ,That: (c) If the sale is subject to zero percent (0%) VAT, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;" (Underscoring ours) Moreover, the sales invoices supporting the export sales must be duly registered with the BIR and contain all the required information, pursuant to Sections 237 and 238 of the NIRC of 1997, as amended, to wit: "SEC. 237. Issuance of Receipts or Sales or Commercial Invoices . All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices ,prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service. .." "SEC. 238. Printing of Receipts or Sales or Commercial Invoices . All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same. No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." (Underscoring ours) Thus, only export sales supported by above-stated documents shall qualify for VAT zero-rating under Section 106 (A) (2) (a) (1) of the NIRC of 1997, as amended. In its Quarterly VAT Returns for the 3rd and 4th quarters of TY 2013 and 1st quarter of TY 2014, petitioner declared total sales/receipts of P11,446,282,372.44, which include zero-rated sales/receipts amounting to P11,443,573,448.60, to wit: 3rd Quarter of TY 2013 4th Quarter of TY 2013 1st Quarter of TY 2014 Total (Exhibit "P-8.1") 62 (Exhibit "P-11.2") 63 (Exhibit "P-17.2") 64 Vatable Sales/Receipts P- P444,867.14 P2,264,056.70 P2,708,923.84 Zero-Rated Sales/Receipts 3,169,031,145.39 2,335,169,378.27 5,939,372,924.94 11,443,573,448.60 Exempt Sales/Receipts - - - - Total Sales/Receipts P3,169,031,145.39 P2,335,614,245.41 P5,941,636,981.64 P11,446,282,372.44 These total declared zero-rated sales were incurred by the petitioner from the shipments of gold and copper to its foreign clients, Trafigura Pte. Ltd. and Western Australian Mint, pursuant to the respective Offtake Agreement 65 and Refining Agreement. 66 AaCTcI To support the said zero-rated sales, petitioner submitted in evidence the corresponding sales invoices 67 and export documents, such as, bills of lading/air waybills, 68 permits to export, 69 which were all examined by the Court-commissioned Independent Certified Public Accountant (ICPA). Upon scrutiny of the supporting documents together with the ICPA report, 70 the following are the summary of petitioner's zero-rated sales: 3RD QUARTER OF TY 2013 Customer Bill of Lading/Air Waybill Sales Invoice Amount (in US Dollar) Declared in: Peso Equivalent of the amount declared in 3rd Quarter of TY 2013 Details Amount (Net of Deductions) 2nd Quarter of TY 2013 3rd Quarter of TY 2013 4th Quarter of TY 2013 Trafigura Pte. Ltd. (CuCon Shipment 1) No. HP-04-01 Date: 07-Apr-13 Exhibit P-2012-1 No. 00005 Date: 30-Aug-13 Exhibit P-2007-1 14,033,397.57 12,983,117.00 1,764,550.51 - 77,360,136.09 Trafigura Pte. Ltd. (CuCon Shipment 2) No. ES-05-02 Date: 29-May-13 Exhibit P-2012-2 No. 00008 Date: 4-Oct-13 Exhibit P-2007-2 12,432,429.41 11,676,382.00 1,485,546.45 - 65,114,174.89 Trafigura Pte. Ltd. (CuCon Shipment 5) No. TL-07-05 Date 5-Jul-13 Exhibit P-2012-3 No. 00010 Date: 17-Oct-13 Exhibit P-2007-3 11,223,272.13 - 10,978,130.00 915,262.07 475,966,706.47 Trafigura Pte. Ltd. (CuCon Shipment 6) No. ES-1307-01 Date: 19-Jul-13 Exhibit P-2012-4 No. 00012 Date: 15-Nov-13 Exhibit P-2007-4 11,573,019.62 - 10,412,094.00 1,823,050.19 451,425,706.25 Trafigura Pte. Ltd. (Cucon Shipment 7) No. PS-2013-01 Date: 4-Aug-13 Exhibit P-2012-5 No. 00013 Date: 15-Nov-13 Exhibit P-2007-5 11,004,521.78 - 10,164,092.00 1,479,027.15 445,836,715.08 Trafigura Pte. Ltd. (CuCon Shipment 8) No. ES-1309-08 Date: 11-Aug-13 Exhibit P-2012-6 No. 00014 Date: 15-Nov-13 Exhibit P-14.3 13,634,323.51 - 11,994,352.00 2,421,096.89 526,119,056.69 Trafigura Pte. Ltd. (CuCon Shipment 9) No. OP-310-19 Date: 5-Sep-13 Exhibit P-14.4 No. 00016 Date: 15-Dec-13 Exhibit P-2007-6 24,509,432.95 - 22,085,451.00 3,730,709.87 968,045,071.14 Perth Mint Australia (Dore 1) No. 160-6869-4835 Date: 29-Jun-13 Exhibit P-2012-7 No. 00001 Date: 4-Jul-13 Exhibit P-2007-7 1,755,328.80 - 1,755,328.80 - 76,281,745.53 Perth Mint Australia (Dore 2) No. 160-52609351 Date: 16-Aug-13 Exhibit P-2012-8 No. 00037 Date: 21-Aug-13 Exhibit P-2007-8 1,885,770.00 - 1,885,770.00 - 82,881,833.25 Perth Mint Australia (Adjustment to Dore Shipments 1-4) - No. 00019 Date: 18-Dec-13 Exhibit P-2007-9 16,434.00 - - - - ILLEGIBLE PORTION 4th QUARTER OF TY 2013 Customer Bill of Lading/Air Waybill Sales Invoice Amount (in US Dollar) Declared in: Peso Equivalent of the amount declared in 4th Quarter of CY 2013 Details Amount (Net of Deductions) 2nd/3rd Quarter of CY 2013 4th Quarter of CY 2013 1st/2nd Quarter of CY 2014 Trafigura Pte. Ltd. (CuCon Shipment 3) No. ES-06-01 Date: 13-Jun-13 Exhibit P-2012-9 No. 00007 Date: 28-Sep-13 Exhibit P-2007-10 12,100,627.70 11,787,882.00 1,034,664.53 - 44,679,401.07 Trafigura Pte. Ltd. (CuCon Shipment 4) No. EE-06-02 Date: 30-Jun-13 Exhibit P-2012-10 No. 00011 Date: 24-Oct-13 Exhibit P-2007-11 10,978,930.33 11,096,551.00 576,462.33 - 24,893,084.56 Trafigura Pte. Ltd. (CuCon Shipment 5) No. TL-07-05 Date: 5-Jul-13 Exhibit P-2012-3 No. 00010 Date: 17-Oct-13 Exhibit P-2007-3 11,223,272.13 10,978,130.00 915,262.07 - 39,523,304.34 Trafigura Pte. Ltd. (CuCon Shipment 6) No. ES-1307-01 Date: 19-Jul-13 Exhibit P-2012-4 No. 00012 Date: 15-Nov-13 Exhibit P-2007-4 11,573,019.62 10,412,094.00 1,823,080.19 - 79,402,221.81 Trafigura Pte. Ltd. (CuCon Shipment 7) No. PS-2013-01 Date: 4-Aug-13 Exhibit P-2012-5 No. 00013 Date: 15-Nov-13 Exhibit P-2007-5 11,004,521.78 10,164,092.00 1,479,027.15 - 64,418,435.90 Trafigura Pte. Ltd. (CuCon Shipment 8) No. ES-1309-08 Date: 11-Aug-13 Exhibit P-2012-6 No. 00014 Date: 15-Nov-13 Exhibit P-14.3 13,634,323.51 11,994,352.00 2,421,096.89 - 105,449,906.60 Trafigura Pte. Ltd. (CuCon Shipment 9) No. OP-310-19 Date: 5-Sep-13 Exhibit P-14.4 No. 00016 Date: 15-Dec-13 Exhibit P-2007-6 24,509,432.95 22,085,451.00 3,730,709.87 - 164,540,347.33 Trafigura Pte. Ltd. (CuCon Shipment 10) No. RW-13014-10 Date: 10-Oct-13 Exhibit P-2012-11 No. 00018 Date: 13-Jan-14 Exhibit P-2007-12 14,262,906.43 - 11,364,026.85 3,639,893.69 490,727,089.45 Trafigura Pte. Ltd. (CuCon Shipment 11) No. EA-1313-10 Date: 29-Oct-13 Exhibit P-2012-12 No. 00020 Date: 18-Feb-14 Exhibit P-2007-13 14,144,944.92 - 11,912,003.45 2,956,670.98 514,390,089.02 Trafigura Pte. Ltd. (CuCon Shipment 12) No. CAP-1316-12 Date: 10-Nov-13 Exhibit P-2012-13 No. 00022 Date: 24-Mar-14 Exhibit P-2007-14 13,448,568.74 - 12,428,355.25 1,716,317.87 541,312,041.53 Perth Mint Australia (Dore 3) No. 160-53460444 Date: 30-Sep-13 Exhibit P-2012-14 No. 00009 Date: 5-Oct-13 Exhibit P-2007-15 1,814,944.00 - 1,818,622.18 - 78,532,652.28 Perth Mint Australia (Dore 4) No. 160-55690353 Date: 15-Nov-13 Exhibit P-2012-15 No. 00015 Date: 20-Nov-13 Exhibit P-2007-16 2,440,859.00 - 2,445,825,24 106,526,939.82 Perth Mint Australia (Dore 5) No. 160-55690574 Date: 24-Dec-13 Exhibit P-2012-16 No. 00021 Date: 31-Dec-13 Exhibit P-2007-17 1,821,416.00 - 1,831,428.33 - 80,773,864.56 Perth Mint Australia (Adjustment to Dore Shipments 5-9) - No. 00036 Date: 25-Jun-14 Exhibit P-2007-18 26,856.50 - - - - ILLEGIBLE PORTION 1ST QUARTER OF TY 2014 Customers Bill of Lading/Air Waybill Sales Invoice Amount (in US Dollar) Declared in: Peso Equivalent of the amount declared in 1st Quarter of CY 2014 Details Amount (Net of Deductions) 4th Quarter of CY 2013 1st Quarter of CY 2014 2nd/3rd Quarter of CY 2014 Trafigura Pte. Ltd. (CuCon Shipment 10) No. RW-13014-10 Date: 10-Oct-13 Exhibit P-2012-11 No. 00018 Date: 13-Jan-14 Exhibit P-2007-12 14,262,906.43 11,364,026.85 3,639,893.69 - 163,528,047.85 Trafigura Pte. Ltd. (CuCon Shipment 11) No. EA-1313-10 Date: 29-Oct-13 Exhibit P-2012-12 No. 00020 Date: 18-Feb-14 Exhibit P-2007-13 14,144,944.92 11,912,003.45 2,956,670.98 - 132,739,743.65 Trafigura Pte. Ltd. (CuCon Shipment 12) No. CAP-1316-12 Date: 10-Nov-13 Exhibit P-2012-13 No. 00022 Date: 24-Mar-14 Exhibit P-2007-14 13,448,568.74 12,428,355.25 1,716,317.87 - 76,876,623.51 Trafigura Pte. Ltd. (CuCon Shipment 13) No. DS-1317-13 Date: 21-Dec-13 Exhibit P-2012-17 No. 00023 Date: 3-Apr-14 Exhibit P-2007-19 14,299,084.05 - 15,106,348.31 - 676,637,510.96 Trafigura Pte. Ltd. (CuCon Shipment 14) No. DS-1317-14 Date: 28-Dec-13 Exhibit P-2012-18 No. 00025 Date: 5-Apr-14 Exhibit P-2007-20 14,027,213.95 - 14,819,297.20 - 663,780,032.46 Trafigura Pte. Ltd. (CuCon Shipment 15) No. EO-1402-15 Date: 24-Jan-14 Exhibit P-2012-19 No. 00026 Date: 7-May-14 Exhibit P-2007-21 14,300,632.93 - 15,300,333.57 - 687,391,966.17 Trafigura Pte. Ltd. (CuCon Shipment 16) No. CP-1402-16 Date: 6-Feb-14 Exhibit P-2012-20 No. 00027 Date: 1-Jun-14 Exhibit P-2007-22 13,096,588.83 - 14,592,624.86 - 655,135,893.09 Trafigura Pte. Ltd. (CuCon Shipment 17) No. OR-320-17 Date: 26-Feb-14 Exhibit P-2012-21 No. 00028 Date: 6-Aug-14 Exhibit P-2007-23 72,435,142.92 - 28,841,830.48 - 1,291,871,734.13 Trafigura Pte. Ltd. (CuCon Shipment 18) No. DG-49-18 Date: 27-Mar-14 Exhibit P-2012-22 No. 00029 Date: 6-Aug-14 Exhibit P-2007-24 26,619,220.68 - 27,900,782.04 - 1,249,720,668.82 Perth Mint Australia (Dore 5) No. 160-55690574 Date: 24-Dec-13 Exhibit P-2012-23 No. 00021 Date: 31-Dec-13 Exhibit P-2007-17 1,821,416.00 - (5,718.58) - (256,916.36) Perth Mint Australia (Dore 6) No. 160-57962870 Date: 31-Jan-14 Exhibit P-2012-24 No. 00024 Date: 5-Feb-14 Exhibit P-2007-25 2,100,450.00 - 2,105,443.34 - 94,590,410.76 Perth Mint Australia (Dore 7) No. 160-59893853 Date: 26-Feb-14 Exhibit P-2012-25 No. 00033 Date: 20-Feb-14 SALES INVOICE NOT PROVIDED 2,528,135.50 - 2,533,410.72 - 113,737,474.27 Perth Mint Australia (Dore 8) No. 160-41552350 Date: 28-Mar-14 Exhibit P-2012-26 No. 00034 Date: 26-Feb-14 Exhibit P-2007-26 2,976,459.90 - 2,983,142.01 - 133,619,703.66 ILLEGIBLE PORTION Based on the table above, aside from a minor difference of P31.97 between the zero-rated sales per supporting documents and zero-rated sales declared per BIR return for the 1st quarter of TY 2014, the Court noted that zero-rated sales declared in the 1st quarter of TY 2014 in the total amount of P4,681,519,998.33 ($104,438,010.16),as determined below, are supported by invoices but dated not within the period of claim. Customer Sales Invoice Amount Declared in the 4th Quarter of TY 2013 Peso Equivalent Trafigura Pte. Ltd. (CuCon Shipment 14) No. 00025 Date: 5-Apr-2014 Exhibit P-2007-20 14,819,297.20 663,780,032.46 Trafigura Pte. Ltd. (CuCon Shipment 15) No. 00026 Date: 7-May-2014 Exhibit P-2007-21 15,300,333.57 687,391,966.17 Trafigura Pte. Ltd. (CuCon Shipment 16) No. 00027 Date: 1-Jun-2014 Exhibit P-2007-22 14,592,624.86 655,135,893.09 Trafigura Pte. Ltd. (CuCon Shipment 17) No. 00028 Date: 6-Aug-2014 Exhibit P-2007-23 28,841,830.48 1,291,871,734.13 Trafigura Pte. Ltd. (CuCon Shipment 18) No. 00029 Date: 6-Aug-2014 Exhibit P-2007-24 27,900,782.04 1,249,720,668.82 Perth Mint Australia (Dore 8) No. 00034 Date: 02-Apr-14 Exhibit P-2007-26 2,983,142.01 133,619,703.66 TOTAL 104,438,010.16 4,681,519,998.33 Both the discrepancy of P31.97 and zero-rated sales supported by invoices dated not within the period of claim amounting to P4,681,519,998.33 should be denied zero-rating. Further, petitioner failed to submit the corresponding sales invoice (No. 00033) of shipment of dore ( Dore 7) to client Perth Mint Australia with related sales amount of $2,533,410.72 (P113,737,474.27).Thus, the same should likewise be deducted from petitioner's total zero-rated sales. Verily, petitioner satisfactorily complied with the second essential element but only in as much as the zero-rated sales of P6,648,315,944.03, computed as follows: Zero-rated sales per VAT Returns P11,443,573,448.60 Less: Disallowances Supported by invoices but dated not within the period of claim P4,681,519,998.33 Without supporting document 113,737,506.24 4,795,257,504.57 Zero-rated sales duly supported by sales invoices and bills of lading/airway bill P6,648,315,944.03 As for the third essential element, i.e. ,the sale was paid for in acceptable foreign currency accounted for in accordance with the rules and regulations of the BSP, petitioner submitted in evidence the bank credit memos 71 and certificates of inward remittances 72 issued thereto by HSBC. EcTCAD Upon comparison of petitioner's declared zero-rated sales which are duly supported by sales invoices against the inward remittance per bank certifications, the Court found that the zero-rated sales in the amount of $1,002,249.00 73 has no corresponding inward remittance, to wit: Customer Sales (Net of Deductions) Sales declared in Inward Remittance Sales without Inward Remittance 3rd Quarter of TY 2013 4th Quarter of TY 2013 1st Quarter of TY 2014 Amount Bank Reference Exhibit Trafigura Pte. Ltd. (CuCon Shipment 1) 14,033,397.57 1,764,550.51 - - 8,689,702.00 "P-27.1" 30.00 3,671,775.00 RE21304054-19262; 1,671,890.57 RE51305024-25425; 14,033,367.57 RE01310047-03600 Trafigura Pte. Ltd. (CuCon Shipment 2) 12,432,429.41 1,485,546.45 - - 5,873,897.00 "P-27" 40.00 4,048,250.00 RE51305065-24325; 1,042,275.00 RE61305148-18696; 1,467,967.41 RE11306171-23271; 12,432,389.41 RE01310285-23920 Trafigura Pte. Ltd. (CuCon Shipment 3) 11,223,272.13 - 1,034,664.53 - 4,527,646.00 965,598.70 RE41305221-22334; RE21311081-10372 "P-26.3" Trafigura Pte. Ltd. (CuCon Shipment 4) 10,978,930.33 - 576,462.33 - 4,681,218.00 519,466.97 RE11306214-10191; RE81311279-05508 "P-26.2" Trafigura Pte. Ltd. (CuCon Shipment 5) 11,223,272.13 10,978,130.00 915,262.07 - 4,126,461.00 RE91307101-30789; 1,073,819.00 RE31307258-05893; 861,122.13 RE51312053-02985 "P-27.9" For CuCon Shipments 3 & 4 9.042,473.00 RE31306109-12213 "P-26.2","P-26.3" For CuCon Shipments 4 & 5 9,681,629.00 RE71306276-20787 "P-27.9","P-26.2" Total of CuCon Shipments 3, 4 & 5 33,425,474.59 - 35,479,433.80 (1,176,603.64) Trafigura Pte. Ltd. (CuCon Shipment 6) 11,573,019.62 10,412,094.00 1,823,050.19 - 5,277,864.00 1,742,935.62 RE21307247-17572; RE71312094-08437 "P-27.8" Trafigura Pte. Ltd. (CuCon Shipment 7) 11,004,521.78 10,164,092.00 1,479,027.15 - 5,354,180.00 RE81308156-14348 "P-27.7" Trafigura Pte. Ltd. (CuCon Shipment 8) 13,634,323.51 11,994,352.00 2,421,096.89 - 4,261,623.00 7,051,982.00 RE51308084-00945; RE81308218-31148 "P-27.6" For CuCon Shipments 6 & 7 7,784,492.00 RE31307310-23463 "P-27.7", "P-27.8" For CuCon Shipments 7 & 8 3,736,539.29 RE11312178-01531 "P-27.6","P-27.7" Total of CuCon Shipments 6 & 7 36,211,864.91 35,209,615.91 1,002,249.00 Trafigura Pte. Ltd. (CuCon Shipment 9) 24,509,432.95 22,085,451.00 3,730,709.87 - 4,419,358.00 "P-27.5" 40.00 8,970,903.00 RE01308229-09590; 7,543,995.00 RE51309044-08635; 3,575,136.95 RE31309179-03203; 24,509,392.95 RE41312188-17914 Trafigura Pte. Ltd. (CuCon Shipment 10) 14,262,906.43 - 11,364,026.85 3,639,893.69 4,402,318.00 "P-26.11" 40.01 4,383,615.00 RE51309190-04045; 1,947,745.85 RE71310015-00847; 3,529,187.57 RE31310234-01263; 14,262,866.42 RE71401170-25627 Trafigura Pte. Ltd. (CuCon Shipment 11) 14,144,944.92 - 11,912,003.45 2,956,670.98 4,595,866.00 P-26.10" 30.00 6,690,105.92 RE21310171-29812; 2,858,943.00 RE31311122-11983; 14,144,914.92 RE31403040-18333 Trafigura Pte. Ltd. (CuCon Shipment 12) 13,448,568.74 - 12,428,355.25 1,716,317.87 9,705,408.88 "P-26.7" (18,073.46) 2,090,678.95 RE81311132-28928; 1,670,554.37 RE31311226-29343; 13,466,642.20 RE41403103-10734 Perth Mint Australia (Dore 1) 1,755,328.80 1,755,328.80 - - 1,755,318.80 19402414 "P-27.3" 10.00 Perth Mint Australia (Dore 2) 1,885,770.00 1,885,770.00 - - 1,885,760.00 23500921 "P-27.2" 10.00 Perth Mint Australia (Dore 3) 1,814,944.00 - 1,818,622.18 - 1,814,934.00 LD7264548A1-1 "P-26" 10.00 Perth Mint Australia (Dore 4) 2,440,859.00 - 2,445,825.24 - 2,440,849.00 326414778 "P-26.1" 10.00 Perth Mint Australia (Dore 5) 1,821,416.00 - 1,831,428.33 (5,718.58) 1,821,406.00 003395050 "P-26.6" 10.00 Perth Mint Australia (Dore 6) 2,100,459.90 - - 2,105,443.34 2,100,450.00 LD 6995441B1-1 "P-45.11" - Perth Mint Australia (Adj. to Dore Shipments 1-4) 16,434.00 - - - 16,424.00 354342168 "P-27.4" 10.00 Perth Mint Australia (Adj. to Dore Shipments 5-9) 26,856.50 - - - 26,846.50 178402865 "P-26.5" 10.00 To determine the peso equivalent of the said amount, the Court applies the average foreign exchange rate used by petitioner in recording the sales transactions. Thus, the peso equivalent of $1,002,249.00 is P43,777,783.33, computed as follows: Sales Invoice Peso Amount Declared in: Total in Php (A) US Dollar Amount Declared in: Total in US Dollar (B) Sales without Inward Remittance In USD (C) Peso Equivalent [(A)/(B)x(C)] 3rd Quarter of TY 2013 4th Quarter of TY 2013 3rd Quarter of TY 2013 4th Quarter of TY 2013 00012 451,425,706.25 79,402,221.81 530,827,928.06 10,412,094.00 1,823,050.19 12,235,144.19 1,002,249.00 43,777,783.33 00013 445,836,715.08 64,418,435.90 510,255,150.98 10,164,092.00 1,479,027.15 11,643,119.15 00014 526,119,056.69 105,449,906.60 631,568,963.29 11,994,352.00 2,421,096.89 14,415,448.89 Total 1,672,652,042.33 38,293,712.23 In fine, petitioner's valid zero-rated sales amounted to P6,604,538,160.70, computed as follows: Zero-rated sales duly supported by sales invoices and bill of lading/airway bill P6,648,315,944.03 Less: Sales without proof of inward remittance 43,777,783.33 Valid Zero-rated Sales for the 3rd and 4th Quarters of TY 2013 and 1st Quarter of TY 2014 P6,604,538,160.70 The input taxes being claimed are not transitional input taxes. The present claim in the total amount of P163,882,577.17 pertains to the denied portions of the refund claims filed before the respondent. The said claimed input VAT amount arose from petitioner's purchases of goods and services for the 3rd and 4th quarters of TY 2013 and 1st quarter of TY 2014, as well as, the input VAT on purchases of capital goods from previous quarters, to wit: 3rd Quarter of TY 2013 4th Quarter of TY 2013 1st Quarter of TY 2014 Total Input Tax Deferred on Capital Goods exceeding P1 Million from Previous Quarter P17,271,975.58 P23,797,087.71 P22,128,875.68 P17,271,975.58 Add: Input Tax on Capital Goods exceeding P1 Million Purchased this Quarter 8,065,083.67 - 184,285.71 8,249,369.38 Total Allowable Input Tax 25,337,059.25 23,797,087.71 22,313,161.39 25,521,344.96 Less: Input Tax on Purchases of Capital Goods exceeding P1 Million deferred for the succeeding period 23,797,087.71 22,128,875.68 20,641,877.91 20,641,877.91 Amortization of Input Tax on Capital Goods exceeding P1 Million 1,539,971.54 1,668,212.03 1,671,283.48 4,879,467.05 Add: Input Tax on: Domestic Purchases of Goods Other than Capital Goods 56,200,934.83 55,199,143.18 4,372,643.33 115,772,721.34 Importation of Goods Other than Capital Goods 23,259,430.80 20,370,215.00 27,366,189.00 70,995,834.80 Domestic Purchase of Services 110,613,308.00 93,860,757.88 30,494,393.80 234,968,459.68 Total 190,073,673.63 169,430,116.06 359,503,789.69 421,737,015.82 Total Input Tax 191,613,645.17 171,098,328.09 63,904,509.61 426,616,482.87 Less: Output Tax Due - 53,384.06 271,686.80 325,070.86 Excess Input Tax Applied for Refund or Issuance of Tax Credit Certificate 191,613,645.17 171,044,944.03 63,632,822.81 426,291,412.01 Less: Disallowed Input VAT BIR 73,033,941.15 64,011,914.82 8,396,064.53 145,441,920.50 BOC 14,089,171.64 4,287,902.03 63,583.00 18,440,656.67 Total ILLEGIBLE PORTION Amount Refunded by the Respondent P104,490,532.38 P102,745,127.18 P55,173,175.28 P262,408,834.84 Apparently, the above input taxes are not transitional input taxes, as understood under Section 111 (A) of the NIRC of 1997, as amended, to wit: HSAcaE "SEC. 111. Transitional/Presumptive Input Tax Credits . (A) Transitional Input Tax Credits . A person who becomes liable to value-added tax or any person who elects to be a VAT-registered person shall, subject to the filing of an inventory according to rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be allowed input tax on his beginning inventory of goods, materials and supplies equivalent for two percent (2%) of the value of such inventory or the actual value-added tax paid on such goods, materials and supplies, whichever is higher, which shall be creditable against the output tax." Parenthetically, transitional input tax credit operates to benefit newly VAT-registered persons, whether or not they previously paid taxes in the acquisitions of their beginning inventory of goods, materials and supplies. During the period of transition from non-VAT to VAT status, the transitional input tax credit serves to alleviate the impact of the VAT on the taxpayer. 74 Since the input taxes being claimed are not transitional input VAT, petitioner thus complied with the sixth requisite for the grant of an input VAT refund under Section 112 of the NIRC of 1997, as amended. Not all of petitioner's input VAT being claimed for refund are due or paid. The seventh requisite for the successful prosecution of an input VAT refund claim is to the effect that the input VAT being refunded should be due or paid. The fulfillment of this requisite is fully dependent on the compliance to the invoicing and substantiation requirements under the law. As mentioned, the present claim involving the input VAT amount of P163,882,577.17 pertains to the denied portions of the refund claims filed before the respondent. In support thereto, petitioner submitted its Schedule 75 /Summary List 76 of Purchases and Importations, 77 various invoices and official receipts, 78 import certifications with Statement of Settlement of Duties and Taxes, 79 various Authority to Print issued by the BIR to petitioner's suppliers, 80 which were all examined by the ICPA. In his Report dated March 24, 2017, 81 the ICPA, Mr. Edward L. Roguel of Punong Bayan & Araullo, summarized his observations as follows: Exhibit Reference Total input VAT Disallowed by the BIR P163,882,577.17 P-65A Total No Exceptions Noted P130,543,596.41 P-65B-1 to P-65B-6; P-2001 to P-2004; P-65B-18 With Exceptions Noted a. Certain local purchases of services were not supported by VAT official receipts P11,858,419.60 P-65B-7 b. Certain local purchases of goods were not supported by VAT invoices 2,631,780.66 P-65B-7 c. Document is not valid for input VAT claim 1,482,873.52 P-65B-7 d. Certain invoices and official receipts were dated outside the ear and period of claim 2,911,803.31 P-65B-8 e. Certain invoices and official receipts with no date 21,347.83 P-65B-8 f. Certain invoices and official receipts were not named after the Company 70,431.59 P-65B-9 h. Certain invoices and official receipts did not show the address of the Company 22,444.35 P-65B-10 i. Certain invoices and official receipts did not show the TIN of the Company 4,266,432.00 P-65B-11 j. Certain invoices and/or official receipts were supported by Non-VAT invoice and/or Non-VAT official receipts/purchases are zero-rated 97,158.26 P-65B-12 k. VAT not separately indicated and no other document to support that VAT has been paid 465,198.53 P-65B-13 l. Certain invoices and official receipts are not BIR approved invoice (No ATP) 4,378,103.57 P-65B-14 n. n With alterations without countersignatures 1,746,783.60 P-65B-6 o. Amount claimed is higher than the amount per docs 286,887.28 P-65B-5 p. Not original invoice/OR 630,012.22 P-65B-15 q. Double claim 5,663.92 P-65B-16 r. No support 2,059,780.51 P-65B-17 s. No SSDT or IEIRD claimed 338,739.00 P-2005 t. Input VAT not verified in the HSBC certificate 1,538.00 P-2003B u. Out of period importation 63,583.00 P-65B-18 Total P33,338,980.76 Total Input VAT Examined P163,882,577.17 The Court holds the ICPA findings on the input VAT with noted exceptions proper. Thus, the total amount of P33,338,980.76 should be disallowed for not being properly substantiated by VAT invoices and official receipts as prescribed under Sections 110 (A) and 113 (A) and (B), 237 and 238 of the NIRC of 1997, as amended, in relation to Sections 4.110-2, 4.110-8 and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. HESIcT Upon further examination of the documents supporting the input VAT claim, the following input VAT in the total amount of P82,682,714.18 should likewise be disallowed on the ground as herein stated: Exhibit Registered Name Document No. Date Input VAT A. Input VAT on purchases of goods and services supported by invoices/Official Receipts without Authority to Print 82 P-89 ACERSTEEL INDUSTRIAL SALES, INC. 32841 02-Jul-13 P1,135.71 P-91 ACERSTEEL INDUSTRIAL SALES, INC. 33871 24-Jul-13 2,320.80 P-92 ACERSTEEL INDUSTRIAL SALES, INC. 34554 12-Aug-13 2,271.43 P-93 ACERSTEEL INDUSTRIAL SALES, INC. 34882 27-Aug-13 1,756.35 P-353 DELA TORRE AND COMPANY, INC. 3342 24-Aug-13 1,970.40 P-357 DELTA EARTHMOVING, INC. 6526 23-Aug-13 3,064,330.57 P-359 DELTA EARTHMOVING, INC. 6530 08-Aug-13 3,760,467.10 P-359 DELTA EARTHMOVING, INC. 06525 23,928.07 P-360 DELTA EARTHMOVING, INC. 6701 23-Aug-13 25,267.97 P-371 DEUTSCHE MOTORGERATE, INC. 62607A 05-Sep-13 240.12 P-389 DIDIPIO COMMUNITY DEVT. CORP. 0097 26-Jul-13 6,600.02 P-389 DIDIPIO COMMUNITY DEVT. CORP. 26-Jul-13 9,000.03 P-390 DIDIPIO COMMUNITY DEVT. CORP. 0098 26-Jul-13 12,225.84 P-391 DIDIPIO COMMUNITY DEVT. CORP. 0099 29-Jul-13 209,678.57 P-391 DIDIPIO COMMUNITY DEVT. CORP. 43,665.95 P-391 DIDIPIO COMMUNITY DEVT. CORP. 122,596.66 P-391 DIDIPIO COMMUNITY DEVT. CORP. 126,096.00 P-391 DIDIPIO COMMUNITY DEVT. CORP. 3,150.00 P-391 DIDIPIO COMMUNITY DEVT. CORP. 10,404.48 P-391 DIDIPIO COMMUNITY DEVT. CORP. 9,774.24 P-391 DIDIPIO COMMUNITY DEVT. CORP. 4,200.00 P-391 DIDIPIO COMMUNITY DEVT. CORP. 120,671.38 P-391 DIDIPIO COMMUNITY DEVT. CORP. 363,778.09 P-392 DIDIPIO COMMUNITY DEVT. CORP. 0101 16-Aug-13 36,806.40 P-392 DIDIPIO COMMUNITY DEVT. CORP. 10,979.76 P-392 DIDIPIO COMMUNITY DEVT. CORP. 43,252.92 P-393 DIDIPIO COMMUNITY DEVT. CORP. 0102 16-Aug-13 4,320.00 P-393 DIDIPIO COMMUNITY DEVT. CORP. 40,714.70 P-393 DIDIPIO COMMUNITY DEVT. CORP. 4,968.96 P-394 DIDIPIO COMMUNITY DEVT. CORP. 0103 16-Aug-13 2,707.20 P-394 DIDIPIO COMMUNITY DEVT. CORP. 231,423.37 P-394 DIDIPIO COMMUNITY DEVT. CORP. 194,675.98 P-394 DIDIPIO COMMUNITY DEVT. CORP. 86,045.59 P-394 DIDIPIO COMMUNITY DEVT. CORP. 404,762.01 P-395 DIDIPIO COMMUNITY DEVT. CORP. 0105 27-Aug-13 15,600.00 P-396 DIDIPIO COMMUNITY DEVT. CORP. 0104 22-Aug-13 9,500.16 P-396 DIDIPIO COMMUNITY DEVT. CORP. 7,975.26 P-396 DIDIPIO COMMUNITY DEVT. CORP. 116,997.04 P-396 DIDIPIO COMMUNITY DEVT. CORP. 7,446.66 P-396 DIDIPIO COMMUNITY DEVT. CORP. 583,030.53 P-397 DIDIPIO COMMUNITY DEVT. CORP. 0106 27-Aug-13 162,480.00 P-397 DIDIPIO COMMUNITY DEVT. CORP. 14,584.32 P-397 DIDIPIO COMMUNITY DEVT. CORP. 2,822.40 P-398 DIDIPIO COMMUNITY DEVT. CORP. 0107 30-Aug-13 21,151.50 P-398 DIDIPIO COMMUNITY DEVT. CORP. 7,784.72 P-398 DIDIPIO COMMUNITY DEVT. CORP. 7,148.58 P-398 DIDIPIO COMMUNITY DEVT. CORP. 764,093.50 P-398 DIDIPIO COMMUNITY DEVT. CORP. 18,086.40 P-398 DIDIPIO COMMUNITY DEVT. CORP. 205,731.93 P-398 DIDIPIO COMMUNITY DEVT. CORP. 8,082.13 P-399 DIDIPIO COMMUNITY DEVT. CORP. 0108 09-Sep-13 82,800.00 P-399 DIDIPIO COMMUNITY DEVT. CORP. 45,073.68 P-399 DIDIPIO COMMUNITY DEVT. CORP. 26,811.36 P-399 DIDIPIO COMMUNITY DEVT. CORP. 487,261.00 P-399 DIDIPIO COMMUNITY DEVT. CORP. 120,671.38 P-399 DIDIPIO COMMUNITY DEVT. CORP. 612,642.39 P-400 DIDIPIO COMMUNITY DEVT. CORP. 0109 16-Sep-13 8,691.25 P-400 DIDIPIO COMMUNITY DEVT. CORP. 8,633.95 P-400 DIDIPIO COMMUNITY DEVT. CORP. 7,685.67 P-400 DIDIPIO COMMUNITY DEVT. CORP. 8,799.90 P-400 DIDIPIO COMMUNITY DEVT. CORP. 44,816.33 P-400 DIDIPIO COMMUNITY DEVT. CORP. 79,591.84 P-400 DIDIPIO COMMUNITY DEVT. CORP. 8,216.10 P-400 DIDIPIO COMMUNITY DEVT. CORP. 797,446.62 P-457 ELITE MACHINES, INC. 53981 23-Jul-13 230.89 P-464 ETCI INDUSTRIAL SUPPLY, INC. 18092 01-Aug-13 127.20 P-465 ETCI INDUSTRIAL SUPPLY, INC. 18136 14-Aug-13 1,607.14 P-500 GHD PTY LTD. 1183 22-Jul-13 236,535.87 P-500 GHD PTY LTD. (342.32) P-517 GOLDEN ADVANCE MKTG CORP. 5797 26-Jul-13 28,716.48 P-517 GOLDEN ADVANCE MKTG CORP. 5799 27-Jul-13 1,688.52 P-517 GOLDEN ADVANCE MKTG CORP. 5800 27-Jul-13 23,424.34 P-621 JEMS TECHNIK CORP. 1750 01-Jul-13 1,132.80 P-621 JEMS TECHNIK CORP. 1749 01-Jul-13 3,984.00 P-621 JEMS TECHNIK CORP. 1747 01-Jul-13 4,158.00 P-621 JEMS TECHNIK CORP. 1744 01-Jul-13 10,752.00 P-622 JEMS TECHNIK CORP. 1748 01-Jul-13 18,774.00 P-622 JEMS TECHNIK CORP. 1746 01-Jul-13 748.80 P-622 JEMS TECHNIK CORP. 1745 01-Jul-13 432.00 P-623 JEMS TECHNIK CORP. 1811 05-Aug-13 2,277.00 P-623 JEMS TECHNIK CORP. 1796 01-Aug-13 6,939.60 P-624 JEMS TECHNIK CORP. 1794 01-Aug-13 914.40 P-624 JEMS TECHNIK CORP. 1795 01-Aug-13 864.00 P-625 JEMS TECHNIK CORP. 1842 29-Aug-13 4,660.80 P-625 JEMS TECHNIK CORP. 2,208.00 P-625 JEMS TECHNIK CORP. 1841 25-Aug-13 2,776.80 P-625 JEMS TECHNIK CORP. 1840 29-Aug-13 1,320.00 P-625 JEMS TECHNIK CORP. 4003 02-Sep-13 29,091.60 P-626 JEMS TECHNIK CORP. 4027 11-Sep-13 1,116.00 P-627 JEMS TECHNIK CORP. 4025 11-Sep-13 300.00 P-627 JEMS TECHNIK CORP. 4028 11-Sep-13 6,936.00 P-627 JEMS TECHNIK CORP. 4029 11-Sep-13 2,148.00 P-627 JEMS TECHNIK CORP. 4030 11-Sep-13 720.00 P-628 JEMS TECHNIK CORP. 4063 01-Oct-13 2,724.00 P-628 JEMS TECHNIK CORP. 4066 01-Oct-13 1,977.60 P-628 JEMS TECHNIK CORP. 4067 01-Oct-13 5,412.00 P-629 JEMS TECHNIK CORP. 4064 01-Oct-13 136.80 P-629 JEMS TECHNIK CORP. 4100 01-Oct-13 1,677.60 P-630 JEMS TECHNIK CORP. 4096 10-Oct-13 145.68 P-630 JEMS TECHNIK CORP. 4097 10-Oct-13 1,221.60 P-630 JEMS TECHNIK CORP. 4098 10-Oct-13 638.40 P-630 JEMS TECHNIK CORP. 4099 10-Oct-13 1,410.00 P-630 JEMS TECHNIK CORP. 4101 17-Oct-13 5,016.00 P-631 JEMS TECHNIK CORP. 4111 06-Nov-13 4,752.00 P-631 JEMS TECHNIK CORP. 4112 06-Nov-13 792.00 P-631 JEMS TECHNIK CORP. 4113 06-Nov-13 2,874.00 P-631 JEMS TECHNIK CORP. 4134 06-Nov-13 1,500.00 P-631 JEMS TECHNIK CORP. 4135 06-Nov-13 3,981.60 P-631 JEMS TECHNIK CORP. 4129 07-Nov-13 813.60 P-631 JEMS TECHNIK CORP. 4131 07-Nov-13 7,999.20 P-632 JEMS TECHNIK CORP. 4136 06-Nov-13 1,992.00 P-633 JEMS TECHNIK CORP. 4162 19-Nov-13 1,800.00 P-634 JEMS TECHNIK CORP. 4164 26-Nov-13 915.60 P-635 JEMS TECHNIK CORP. 4211 17-Dec-13 4,413.60 P-635 JEMS TECHNIK CORP. 4212 17-Dec-13 402.00 P-635 JEMS TECHNIK CORP. 4213 17-Dec-13 1,286.40 P-635 JEMS TECHNIK CORP. 4166 04-Dec-13 9,561.60 P-635 JEMS TECHNIK CORP. 988.80 P-635 JEMS TECHNIK CORP. 4204 12-Dec-13 2,148.00 P-635 JEMS TECHNIK CORP 4218 19-Dec-13 1,884.00 P-636 JJ-LAPP CABLE (P),INC. 3055008177 10-Sep-13 171.00 P-643 JUNNA INDUSTRIAL CORPORATION 68589 10-Jul-13 966.15 P-643 JUNNA INDUSTRIAL CORPORATION 25,067.40 P-643 JUNNA INDUSTRIAL CORPORATION 68584 09-Jul-13 1,272.84 P-643 JUNNA INDUSTRIAL CORPORATION 68564 01-Jul-13 6,332.14 P-644 JUNNA INDUSTRIAL CORPORATION 68600 15-Jul-13 1,050.00 P-644 JUNNA INDUSTRIAL CORPORATION 68605 16-Jul-13 2,856.00 P-645 JUNNA INDUSTRIAL CORPORATION 68616 22-Jul-13 2,654.40 P-645 JUNNA INDUSTRIAL CORPORATION 68648 01-Aug-13 138.00 P-645 JUNNA INDUSTRIAL CORPORATION 68651 01-Aug-13 1,380.00 P-645 JUNNA INDUSTRIAL CORPORATION 68653 01-Aug-13 369.00 P-645 JUNNA INDUSTRIAL CORPORATION 68654 01-Aug-13 3,325.20 P-645 JUNNA INDUSTRIAL CORPORATION 68642 26-Jul-13 480.00 P-646 JUNNA INDUSTRIAL CORPORATION 68680 07-Aug-13 8,443.44 P-647 JUNNA INDUSTRIAL CORPORATION 68690 08-Aug-13 623.70 P-647 JUNNA INDUSTRIAL CORPORATION 68691 08-Aug-13 2,774.40 P-647 JUNNA INDUSTRIAL CORPORATION 68691A 816.00 P-647 JUNNA INDUSTRIAL CORPORATION 68716B 22-Aug-13 1,153.35 P-647 JUNNA INDUSTRIAL CORPORATION 68716C 2,928.00 P-647 JUNNA INDUSTRIAL CORPORATION 68717C 22-Aug-13 197.40 P-647 JUNNA INDUSTRIAL CORPORATION 68717D 17,917.20 P-647 JUNNA INDUSTRIAL CORPORATION 68718A 22-Aug-13 9,973.50 P-648 JUNNA INDUSTRIAL CORPORATION 68721 23-Aug-13 5,999.40 P-648 JUNNA INDUSTRIAL CORPORATION 68723 27-Aug-13 2,635.72 P-649 JUNNA INDUSTRIAL CORPORATION 68604 15-Jul-13 802.80 P-650 JUNNA INDUSTRIAL CORPORATION 68770 13-Sep-13 2,526.60 P-650 JUNNA INDUSTRIAL CORPORATION 68756 05-Sep-13 10.50 P-650 JUNNA INDUSTRIAL CORPORATION 68750 04-Sep-13 1,927.20 P-651 JUNNA INDUSTRIAL CORPORATION 68773 16-Sep-13 722.40 P-877 NATIONWARE MARKETING SERVICES 15807 19-Oct-13 562.80 P-877 NATIONWARE MARKETING SERVICES 15808 20-Oct-13 2,082.96 P-877 NATIONWARE MARKETING SERVICES 15809 21-Oct-13 417.36 P-884 NETEX SYSTEMS, INC. 15541 01-Jul-13 33,128.57 P-884 NETEX SYSTEMS, INC. 15544 02-Jul-13 4,170.00 P-885 NETEX SYSTEMS, INC. 15546 03-Jul-13 8,421.43 P-886 NETEX SYSTEMS, INC. 15637 22-Jul-13 1,476.00 P-886 NETEX SYSTEMS, INC. 15675 29-Jul-13 1,875.00 P-886 NETEX SYSTEMS, INC. 15668 26-Jul-13 192.00 P-887 NETEX SYSTEMS, INC. 15776 19-Aug-13 1,200.00 P-931 PCSI POWER & CONTROLS SPECIALIST, INC. 622 16-Aug-13 17,209.60 P-931 PCSI POWER & CONTROLS SPECIALIST, INC. 622 17,209.60 P-931 PCSI POWER & CONTROLS SPECIALIST, INC. 627 16-Aug-13 13,235.30 P-932 PCSI POWER & CONTROLS SPECIALIST, INC. 623 19-Aug-13 8,625.60 P-933 PCSI POWER & CONTROLS SPECIALIST, INC. 0624 28-Aug-13 3,919.56 P-933 PCSI POWER & CONTROLS SPECIALIST, INC. 0625 28-Aug-13 189.00 P-934 PCSI POWER & CONTROLS SPECIALIST, INC. 634 10-Sep-13 1,612.83 P-1014 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 225732 04-Jul-13 6,114.60 P-1015 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 226430 19-Jul-13 7,113.84 P-1015 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 226554 23-Jul-13 1,432.80 P-1015 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 226706 25-Jul-13 481.58 P-1015 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 226957 01-Aug-13 4,788.00 P-1016 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227247 08-Aug-15 345.60 P-1016 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227042 03-Aug-13 402.24 P-1016 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227043 03-Aug-13 1,260.00 P-1016 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227044 03-Aug-13 4,959.00 P-1017 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227163 06-Aug-13 864.00 P-1017 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227357 12-Aug-13 716.40 P-1018 PORTALLOY INDUSTRIAL SUPPLY CORPORATION 227864 27-Aug-13 4,572.36 P-1062 QUEST EXPLORATION DRILLING 1821A 30-Aug-13 330,550.65 P-1124 SANFO INTERNATIONAL TRADING, INC. 7022 04-Jul-13 7,080.00 P-1125 SANFO INTERNATIONAL TRADING, INC. 7091 29-Jul-13 283.20 P-1160 SHORR INDUSTRIAL SALES, INC. 3116 15-Jul-13 83,985.72 P-1160 SHORR INDUSTRIAL SALES, INC. 3117 15-Jul-13 17,051.40 P-1162 SHORR INDUSTRIAL SALES, INC. 3134 29-Jul-13 22,406.40 P-1162 SHORR INDUSTRIAL SALES, INC. 3135 29-Jul-13 9,690.00 P-1164 SHORR INDUSTRIAL SALES, INC. 3148 09-Aug-13 1,264.80 P-1165 SHORR INDUSTRIAL SALES, INC. 3172 27-Aug-13 9,789.60 P-1209 SOUTH MANILA V&F, INC. 1693 23-Jul-13 63,065.21 P-1210 SOUTH MANILA V&F, INC. 1794 12-Aug-13 146,119.50 P-1211 SOUTH MANILA V&F, INC. 1796 12-Aug-13 2,618.42 P-1252 SUN PRINCE TBA CORPORATION 14546 04-Jul-13 29,598.21 P-1253 SUN PRINCE TBA CORPORATION 14758 25-Jul-13 2,374.29 P-1253 SUN PRINCE TBA CORPORATION 14759 25-Jul-13 50,828.57 P-1253 SUN PRINCE TBA CORPORATION 14760 25-Jul-13 8,614.29 P-1253 SUN PRINCE TBA CORPORATION 14769 26-Jul-13 4,307.14 P-1254 SUN PRINCE TBA CORPORATION 14971 16-Aug-13 5,250.00 P-1255 SUN PRINCE TBA CORPORATION 15099 31-Aug-13 1,050.00 P-1256 SUN PRINCE TBA CORPORATION 14675 15-Jul-13 257.14 P-1319 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 64548 08-Jul-13 1,190.88 P-1319 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 64580 08-Jul-13 11,402.16 P-1319 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 64548A 08-Jul-13 3,109.68 P-1320 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 64936 20-Jul-13 36.00 P-1320 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 65055 20-Jul-13 1,422.00 P-1322 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 65546 13-Aug-13 72.00 P-1323 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 64401 02-Jul-13 1,423.50 P-1459 ZENITH WIRE & CONDUIT, INC. 22316 15-Jul-13 45.00 P-1460 ZENITH WIRE & CONDUIT, INC. 22375 22-Jul-13 511.86 P-1461 ZENITH WIRE & CONDUIT, INC. 22494 02-Aug-13 5,855.22 ZENITH WIRE & CONDUIT, INC. 22494A 84.43 P-1146 SGS PHILIPPINES, INC. 137321 30-Aug-13 917.66 P-1147 SGS PHILIPPINES, INC. 109287 26-Sep-13 706.15 P-1147 SGS PHILIPPINES, INC. 235.38 P-1147 SGS PHILIPPINES, INC. 235.38 P-1147 SGS PHILIPPINES, INC. 4,188.74 P-1147 SGS PHILIPPINES, INC. 9,682.78 P-1147 SGS PHILIPPINES, INC. 706.15 P-1147 SGS PHILIPPINES, INC. 7,671.33 P-1147 SGS PHILIPPINES, INC. 2,557.11 P-1147 SGS PHILIPPINES, INC. 6,408.82 P-1147 SGS PHILIPPINES, INC. 706.15 P-1437 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115361 09-Jul-13 4,744.22 P-1437 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115663 16-Jul-13 694.21 P-1438 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115332 08-Jul-13 35.70 P-1438 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115928 22-Jul-13 4,731.60 P-1438 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115889 20-Jul-13 510.12 P-1439 ZUNITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116024 25-Jul-13 3,026.55 P-1439 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116099 26-Jul-13 11,758.68 P-1439 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116489 05-Aug-13 246.78 P-1440 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116560 06-Aug-13 2,652.00 P-1441 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116671 08-Aug-13 210.60 subtotal 14,875,604.42 B. Input VAT on purchases of goods and services supported by "Certified True Copy" Invoices/Official Receipts P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 278 18 Feb-14 390.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 67,200.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 26,347.87 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 54,000.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 14,112.21 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 19,200.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 17,229.18 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 16,122.71 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 21,600.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 209,400.00 P-185 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 158 05-Nov-13 630.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,412.38 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,723.49 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,483.49 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 907.41 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,346.45 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 907.41 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,412.38 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 7,954.84 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,563.81 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,735.94 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,412.38 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 14,178.42 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,858.91 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,412.38 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 13,154.90 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,874.23 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,514.04 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,932.56 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 6,708.95 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,540.11 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 6,164.23 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,047.42 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,140.80 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,145.25 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,801.50 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,830.98 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,250.06 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 870.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,524.31 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 6,853.17 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 8,669.59 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,751.12 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,380.22 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 52,133.91 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,544.99 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,533.92 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,409.44 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,485.68 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,253.00 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,189.26 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,197.19 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,084.78 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,361.76 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 8,225.11 P-192 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 12,292.22 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 264 25-Jan-14 1,308.58 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,364.38 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,560.65 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 26,479.18 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,734.52 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,963.88 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 12,273.55 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 11,117.59 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,521.73 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 907.41 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,608.23 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 1,575.36 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,506.63 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,237.20 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,557.24 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,493.79 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,571.24 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,755.85 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,728.35 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 1,102.75 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,179.60 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 16,508.46 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,587.00 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,501.10 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 1,101.81 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,048.68 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,616.77 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,684.33 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,450.95 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,534.20 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,988.99 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,503.87 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,597.64 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,624.18 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,402.83 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,189.26 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,201.69 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,484.13 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,190.39 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,210.74 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,428.76 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,548.83 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,838.26 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,841.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,181.95 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 7,030.51 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,800.60 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,481.27 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 918.96 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,846.50 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 10,253.39 P-198 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 10,159.62 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 197 12-Feb-14 68,460.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 63,720.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,580.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,580.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 1,200.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,970.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,580.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,080.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,080.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 4,080.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 2,580.00 P-200 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 55,080.00 P-202 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 229 18-Mar-14 4,468.16 P-206 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 360 28-Mar-14 5,477.33 P-208 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 0000732 28-Jan-14 1,496.59 P-208 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 0000795 28-Jan-14 918.96 P-208 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 0000734 28-Jan-14 2,239.78 P-311 CANON MARKETING PHILS.,INC. ESUM1021 03-Oct-13 15,428.57 P-311 CANON MARKETING PHILS.,INC. E3LOA0415 24-Oct-13 78,750.00 P-312 CANON MARKETING PHILS.,INC. E3U1M1022 03-Oct-13 67.29 P-312 CANON MARKETING PHILS.,INC. 1,998.64 P-101 AECOM PHILIPPINES, INC. PH13-292 25-Oct-13 37,149.46 P-102 AECOM PHILIPPINES, INC. 2905 20-Dec-13 4,767.86 P-913 ORICA PHILIPPINES, INC. 30025667 29-Jul-13 2,183,498.48 P-913 ORICA PHILIPPINES, INC. 30025668 27-Jul-13 132,378.25 P-913 ORICA PHILIPPINES, INC. 30025684 30-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-007 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-008 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-009 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-010 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-011 29-Jul-13 42,092.62 P-914 ORICA PHILIPPINES, INC. 30025736 29-Aug-13 3,057,706.89 P-916 ORICA PHILIPPINES, INC. 30025887 29-Aug-13 2,732,818.88 P-918 ORICA PHILIPPINES, INC. 30026122 01-Dec-13 690,903.27 P-918 ORICA PHILIPPINES, INC. 30026123 30-Oct-13 1,454,076.13 P-919 ORICA PHILIPPINES, INC. SI2013-038 26-Nov-13 721,432.03 P-1213 SQ RESOURCES, INC. 53105 15-Jul-13 1,301.98 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 935.16 P-1213 SQ RESOURCES, INC. 743.58 P-1213 SQ RESOURCES, INC. 743.58 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 935.16 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 1,073.16 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 953.15 P-1213 SQ RESOURCES, INC. 743.58 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 552.00 P-1213 SQ RESOURCES, INC. 935.16 P-1213 SQ RESOURCES, INC. 1,152.57 P-1213 SQ RESOURCES, INC. 743.58 P-1213 SQ RESOURCES, INC. 1,104.38 P-1214 SQ RESOURCES, INC. 53112 30-Jul-13 2,399.58 P-1214 SQ RESOURCES, INC. 9,795.48 P-1214 SQ RESOURCES, INC. 935.16 P-1214 SQ RESOURCES, INC. 552.00 P-1214 SQ RESOURCES, INC. 442.12 P-1214 SQ RESOURCES, INC. 1,104.00 P-1214 SQ RESOURCES, INC. 828.75 P-1216 SQ RESOURCES INC. 53114 30-Jul-13 615.89 P-1216 SQ RESOURCES, INC. 743.58 P-1216 SQ RESOURCES, INC. 743.58 P-1216 SQ RESOURCES, INC. 552.00 P-1216 SQ RESOURCES, INC. 743.58 P-1216 SQ RESOURCES, INC. 935.15 P-1216 SQ RESOURCES, INC. 743.58 P-1216 SQ RESOURCES, INC. 743.58 P-1216 SQ RESOURCES, INC. 1,188.00 P-1217 SQ RESOURCES, INC. 53121 06-Aug-13 743.58 P-1217 SQ RESOURCES, INC. 552.00 P-1217 SQ RESOURCES, INC. 743.58 P-1217 SQ RESOURCES, INC. 552.00 P-1217 SQ RESOURCES, INC. 1,360.38 P-1217 SQ RESOURCES, INC. 1,847.58 P-1217 SQ RESOURCES, INC. 1,873.66 P-1218 SQ RESOURCES, INC. 53126 23-Aug-13 552.00 P-1218 SQ RESOURCES, INC. 535.50 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 935.15 P-1218 SQ RESOURCES, INC. 1,295.58 P-1218 SQ RESOURCES, INC. 1,527.96 P-1218 SQ RESOURCES, INC. 239.58 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 552.00 P-1218 SQ RESOURCES, INC. 684.00 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 743.58 P-1218 SQ RESOURCES, INC. 842.45 P-1218 SQ RESOURCES, INC. 842.40 P-1218 SQ RESOURCES, INC. 842.45 P-1218 SQ RESOURCES, INC. 935.15 P-1218 SQ RESOURCES, INC. 1,019.58 P-1218 SQ RESOURCES, INC. 1,295.58 P-1218 SQ RESOURCES, INC. 8,720.40 P-1219 SQ RESOURCES, INC. 53134 29-Aug-13 528.00 P-1219 SQ RESOURCES, INC. 528.00 P-1219 SQ RESOURCES, INC. 552.00 P-1219 SQ RESOURCES, INC. 14,076.00 P-1220 SQ RESOURCES, INC. 53131 29-Aug-13 743.58 P-1220 SQ RESOURCES, INC. 552.00 P-1220 SQ RESOURCES, INC. 552.00 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 552.00 P-1220 SQ RESOURCES, INC. 552.00 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 743.58 P-1220 SQ RESOURCES, INC. 1,168.80 subtotal 12,825,211.03 C. Input VAT on purchases of goods and services supported by "Photocopy" Invoices/Official Receipts. P-294 CANON MARKETING PHILS.,INC. EB13A0168 10-Sep-13 25,791.33 P-204 CANON MARKETING PHILS.,INC. EB13A0516 10-Sep-13 11,476.37 P-401 DIDIPIO COMMUNITY DEVT. CORP. 477 02-Oct-13 355,522.57 P-401 DIDIPIO COMMUNITY DEVT. CORP. 478 02-Oct-13 982.17 P-401 DIDIPIO COMMUNITY DEVT. CORP. 480 02-Oct-13 72,000.00 P-402 DIDIPIO COMMUNITY DEVT. CORP. 1005 08-Oct-13 132,188.78 P-402 DIDIPIO COMMUNITY DEVT. CORP. 25,934.40 P-402 DIDIPIO COMMUNITY DEVT. CORP. 15,473.04 P-403 DIDIPIO COMMUNITY DEVT. CORP. 474 10-Oct-13 1,224.00 P-403 DIDIPIO COMMUNITY DEVT. CORP. 475 10-Oct-13 462.00 P-403 DIDIPIO COMMUNITY DEVT. CORP. 464 10-Oct-13 122,197.93 P-404 DIDIPIO COMMUNITY DEVT. CORP. 481 08-Oct-13 5,016.00 P-404 DIDIPIO COMMUNITY DEVT. CORP. 0483A 08-Oct-13 257,563.82 P-404 DIDIPIO COMMUNITY DEVT. CORP. 0458 08-Oct-13 129,695.14 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 23-Sep-13 4,064.40 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 23-Sep-13 11,392.50 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 23-Sep-13 6,435.30 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 16-Oct-13 850.20 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 24-Sep-13 20,227.20 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 24-Sep-13 8,820.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 24-Sep-13 13,965.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 24-Sep-13 30,340.80 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 24-Sep-13 24,561.60 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 24-Sep-13 7,350.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 735.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 3,191.40 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 4,410.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 4,334.40 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 12,495.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 35,397.60 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 5,056.80 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 6,382.80 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 32,146.80 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 2,889.60 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 9,555.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 13,230.00 P-579 HOLCIM PHILIPPINES, INC. D0202PC#11 01-Oct-13 1,444.80 subtotal 1,414,803.75 D. Input VAT on purchases of goods and services supported by Invoices/Official Receipts but dated outside the period of claim. P-90 ACERSTEEL INDUSTRIAL SALES, INC. 32308 18-Jun-13 14,142.86 P-127 ALLOY INDUSTRIAL SUPPLY CORPORATION 113368 29-Jun-13 5,480.36 P-214 APC INDUSTRIAL SUPPLY 0082 13-Jun-13 7,015.20 P-223 APC INDUSTRIAL SUPPLY 18B 19-Feb-13 2,640.00 P-234 ATLAS COPCO PHILIPPINES, INC. 827621 19-Mar-13 4,291.20 ATLAS COPCO PHILIPPINES, INC. 827649 20-Mar-13 2,469.60 P-246 BASIC OCCUPATIONAL SAFETY SUPPLIES 4031 20-Apr-13 697.68 P-388 DHL EXPRESS PHILIPPINES CORP. 2497831 04-Apr-14 36.15 P-388 DHL EXPRESS PHILIPPINES CORP. 58.92 P-388 DHL EXPRESS PHILIPPINES CORP. 2,852.82 P-388 DHL EXPRESS PHILIPPINES CORP. 970.92 P-432 DIMENSION DATA PHILIPPINES 7100010607 14-Jun-13 (4,632.66) P-432 DIMENSION DATA PHILIPPINES 14-Jun-13 201,289.22 P-485 FTL HOTELS, INC. 51465 02-Apr-14 905.20 P-485 FTL HOTELS, INC. 713.71 P-486 FTL HOTELS, INC. 51469 14-Apr-14 521.78 P-486 FTL HOTELS, INC. 1,044.01 P-487 FUJI HAYA ELECTRIC CORP. 25697 18-Jun-13 1,012.50 P-496 GENDIESEL PHILIPPINES, INC. 038475 18-Apr-13 51,535.71 P-619 ISMs MNPU GLOBAL, INC. 00008/13 04-Apr-14 6,192.07 P-642 JUNNA INDUSTRIAL CORPORATION 68524 26-Jun-13 7,351.80 P-642 JUNNA INDUSTRIAL CORPORATION 68554 28-Jun-13 2,460.00 P-644 JUNNA INDUSTRIAL CORPORATION 68305B 27-Mar-13 83.13 P-644 JUNNA INDUSTRIAL CORPORATION 68305A 166.27 P-695 KINGS SAFETYNET, INC. 27444 28-May-13 3,030.00 P-770 MABUHAY VINYL CORPORATION 100012537 25-Jun-13 1,983.75 P-770 MABUHAY VINYL CORPORATION 100012536 24-Jun-13 1,983.75 P-770 MABUHAY VINYL CORPORATION 100012540A 26-Jun-13 850.18 P-770 MABUHAY VINYL CORPORATION 100012540 26-Jun-13 850.18 P-952 PEREZ & ASSOCIATES LAW OFFICES 5584 07-May-14 300.00 P-952 PEREZ & ASSOCIATES LAW OFFICES 150.00 P-952 PEREZ & ASSOCIATES LAW OFFICES 540.21 P-952 PEREZ & ASSOCIATES LAW OFFICES 2,039.89 P-952 PEREZ & ASSOCIATES LAW OFFICES 1,020.11 P-952 PEREZ & ASSOCIATES LAW OFFICES 1,020.11 P-953 PEREZ & ASSOCIATES LAW OFFICES 5589 07-May-14 150.00 P-953 PEREZ & ASSOCIATES LAW OFFICES 250.00 P-953 PEREZ & ASSOCIATES LAW OFFICES 2,040.00 P-953 PEREZ & ASSOCIATES LAW OFFICES 150.00 P-953 PEREZ & ASSOCIATES LAW OFFICES 120.00 P-953 PEREZ & ASSOCIATES LAW OFFICES 2,040.00 P-961 PHIL. BELT MANUFACTURING CORP. 176406A 08-Jun-13 18,857.16 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100864769 26-Jun-13 5,266.80 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868139 30-Jun-13 96,460.62 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868142 30-Jun-13 96,460.62 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868141 30-Jun-13 96,460.62 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868144 30-Jun-13 96,460.62 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868140 30-Jun-13 96,460.62 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868143 30-Jun-13 100,654.56 P-972 PILIPINAS SHELL PETROLEUM CORP. 1100868138 30-Jun-13 100,654.56 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863783 25-Jun-13 60,206.83 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863788 25-Jun-13 60,206.83 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863786 25-Jun-13 68,683.09 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863787 25-Jun-13 68,700.30 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863781 24-Jun-13 68,807.81 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863782 24-Jun-13 68,807.81 P-973 PILIPINAS SHELL PETROLEUM CORP. 1100863785 25-Jun-13 68,807.81 P-974 PILIPINAS SHELL PETROLEUM CORP. 1100863784 25-Jun-13 64,507.32 P-975 PILIPINAS SHELL PETROLEUM CORP. 1100832626 19-May-13 87,820.44 P-976 PILIPINAS SHELL PETROLEUM CORP. 1100806270 13-Apr-13 68,297.09 P-976 PILIPINAS SHELL PETROLEUM CORP. 1100829073 07-May-13 64,345.51 P-976 PILIPINAS SHELL PETROLEUM CORP. 1100865747 26-Jun-13 41,532.48 P-977 PILIPINAS SHELL PETROLEUM CORP. 110803893A 11-Apr-13 17.55 P-1076 REGAN INDUSTRIAL SALES, INC. 562694 13-Jun-13 776.14 P-1076 REGAN INDUSTRIAL SALES, INC. 562700 14-Jun-13 843.75 P-1161 SHORR INDUSTRIAL SALES, INC. 2957 25-Apr-13 4,368.00 P-1163 SHORR INDUSTRIAL SALES, INC. 2993 23-May-13 5,967.00 P-1208 SOUTH MANILA V&F, INC. 1529 26-Jun-13 2,767.31 P-1242 SQ RESOURCES, INC. 35279 21-Apr-14 1,276.11 P-1245 SQ RESOURCES, INC. 59284 16-Apr-14 1,103.82 P-1245 SQ RESOURCES, INC. 552.00 P-1245 SQ RESOURCES, INC. 552.00 P-1245 SQ RESOURCES, INC. 1,655.96 P-1245 SQ RESOURCES, INC. 2,190.24 P-1245 SQ RESOURCES, INC. 743.62 P-1245 SQ RESOURCES, INC. 743.62 P-1245 SQ RESOURCES, INC. 743.62 P-1246 SQ RESOURCES, INC. 59839 23-Apr-14 747.64 P-1246 SQ RESOURCES, INC. 743.62 P-1246 SQ RESOURCES, INC. 743.62 P-1246 SQ RESOURCES, INC. 3,710.51 P-1246 SQ RESOURCES, INC. 743.62 P-1259 SUPER AIRE REFRIGERATION & CONTRACTORS, INC. 1174 08-Jun-13 6,353.57 P-1262 SURVEYTECH TRADING 111 29-Jun-13 4,285.68 P-1263 SURVEYTECH TRADING 028 22-May-13 4,285.68 P-1321 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 62580 10-Apr-13 36.00 P-1321 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 62580A 72.00 P-1323 TOP-RIGID INDUSTRIAL SAFETY SUPPLY, INC. 64092 19-Jun-13 232.20 P-1327 TOYOSCO PARTS CENTER, INC. 10219 29-Jun-13 441.60 P-1329 TOYOSCO PARTS CENTER, INC. 07501 11-Apr-13 408.22 P-1340 TOYOTA MAKATI, INC. 67536B 22-Apr-13 8,973.10 P-1347 TOYOTA MAKATI, INC. 68432B1 15-Jun-13 1,832.29 P-1457 ZENITH WIRE & CONDUIT, INC. 22085 17-Jun-13 9,202.24 P-1458 ZENITH WIRE & CONDUIT, INC. 22188 28-Jun-13 105,168.60 P-1347 TOYOTA MAKATI, INC. 68432B 15-Jun-13 4,146.10 P-1347 TOYOTA MAKATI, INC. 68432B1 15-Jun-13 175.00 P-1350 TOYOTA MAKATI, INC. 67965B 21-May-13 31,445.43 P-1444 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 113611 23-May-13 244.22 P-1445 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 112290 16-Apr-13 56.16 P-1445 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 112290A 3,615.00 subtotal 2,038,238.97 E. Input VAT on purchases of goods and services supported by Invoices/Official Receipts with alteration without counter-signature or with counter-signature but without authority P-78 458 MARKETING 10257 30-Sep-13 15,468.00 P-78 458 MARKETING 10293 11-Oct-13 25,262.82 P-78 458 MARKETING 10294 11-Oct-13 7,560.12 P-80 458 MARKETING 728 22-Nov-13 5,946.48 P-81 458 MARKETING 10793 20-Dec-13 10,120.69 P-96 ADCAN PETROLEUM PRODUCTS 0018 27-Oct-13 2,060.91 P-96 ADCAN PETROLEUM PRODUCTS 0017 27-Oct-13 4,212.00 P-96 ADCAN PETROLEUM PRODUCTS 0015 27-Oct-13 7,560.00 P-96 ADCAN PETROLEUM PRODUCTS 0016 27-Oct-13 720.00 P-96 ADCAN PETROLEUM PRODUCTS 0007 23-Oct-13 8,874.00 P-96 ADCAN PETROLEUM PRODUCTS 0008 23-Oct-13 108.36 P-96 ADCAN PETROLEUM PRODUCTS 0022 27-Oct-13 9,153.00 P-96 ADCAN PETROLEUM PRODUCTS 0023 27-Oct-13 1,188.90 P-96 ADCAN PETROLEUM PRODUCTS 0019 27-Oct-13 4,680.00 P-96 ADCAN PETROLEUM PRODUCTS 0020 27-Oct-13 162.00 P-96 ADCAN PETROLEUM PRODUCTS 0020A 27-Oct-13 1,123.20 P-97 ADCAN PETROLEUM PRODUCTS 0005 23-Oct-13 5,482.80 P-97 ADCAN PETROLEUM PRODUCTS 0006 05-Feb-14 184.98 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0025 27-Nov-13 4,887.00 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0026-0027 27-Nov-13 11,869.20 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0028-0029 27-Nov-13 1,202.40 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0028-0029 27-Nov-13 3,474.00 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0028-0029 27-Nov-13 66.15 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0035-0036 04-Dec-13 10,183.50 P-98 ADCAN PETROLEUM PRODUCTS, INC. 0035-0036 04-Dec-13 260.22 P-101 AECOM PHILIPPINES, INC. PH13-292 25-Oct-13 37,149.46 P-102 AECOM PHILIPPINES, INC. 2905 20-Dec-13 4,767.86 P-117 AGM GASOLINE STATION PV 6343 02-Nov-13 78.21 P-118 AGM GASOLINE STATION PV 6234 09-Nov-13 244.29 P-118 AGM GASOLINE STATION PV 6240 16-Nov-13 162.86 P-119 AGM GASOLINE STATION PV 5102 25-May-13 215.36 P-120 AGM GASOLINE STATION PV 6407 01-Dec-13 244.29 P-121 AGM GASOLINE STATION PV 6438 21-Dec-13 69.79 P-124 AIRLIFT ASIA, INCORPORATED 2015899 03-Oct-13 1,573.20 P-125 AISHITE TRADING 6759 10-Dec-13 924.00 P-126 ALL SEASONS TRANSCEND INTL GIV 0705 29-Oct-13 1,875.00 P-126 ALL SEASONS TRANSCEND INTL GIV 0705 29-Oct-13 1,875.00 P-129 ALRIC TRADING 538 04-Dec-13 1,028.57 P-130 ALRIC TRADING (ALICIA L. TAN) 551 06-Jan-14 1,473.21 P-133 AMCF TRUCKING 2515 31-Oct-13 7,200.00 P-133 AMCF TRUCKING 2516 3,240.00 P-135 AMCF TRUCKING 2520 02-Oct-13 4,800.00 P-135 AMCF TRUCKING 2523 16-Oct-13 4,800.00 P-135 AMCF TRUCKING 2529 15-Oct-13 7,200.00 P-135 AMCF TRUCKING 2530 17-Oct-13 3,600.00 P-135 AMCF TRUCKING 2532 18-Oct-13 14,292.86 P-137 AMCF TRUCKING 2541 31-Dec-13 1,071.43 P-137 AMCF TRUCKING 2528 7,200.00 P-138 AMCF TRUCKING 2534 01-Nov-13 4,800.00 P-138 AMCF TRUCKING 2539 4,800.00 P-138 AMCF TRUCKING 2540 7,200.00 P-148 AMRMR FORWARDERS, INC. 00599-808 01-Oct-13 125,794.42 P-148 AMRMR FORWARDERS, INC. 00599-808A 01-Oct-13 44,903.94 P-148 AMRMR FORWARDERS, INC. 00599-808 01-Oct-13 793.33 P-149 AMRMR FORWARDERS, INC. 813-984 01-Nov-13 136,640.86 P-149 AMRMR FORWARDERS, INC. 451-597 01-Nov-13 120,227.10 P-149 AMRMR FORWARDERS, INC. 818-984 01-Nov-13 214.29 P-162 ANG GUAN STORE 15161 28-Sep-13 15,276.60 P-166 ANG GUAN STORE 15180 01-Sep-13 4,152.00 P-166 ANG GUAN STORE 15181 01-Sep-13 124.80 P-166 ANG GUAN STORE 15184 01-Sep-13 420.00 P-167 ANG GUAN STORE 15194 02-Oct-13 414.00 P-167 ANG GUAN STORE 15196 02-Oct-13 1,824.00 P-167 ANG GUAN STORE 15217 09-Oct-13 30,708.00 P-168 ANG GUAN STORE 15168 10-Sep-13 384.00 P-168 ANG GUAN STORE 15190 28-Sep-13 2,628.00 P-168 ANG GUAN STORE 15191 28 Sep-13 5,367.60 P-168 ANG GUAN STORE 15191 6,866.40 P-169 ANG GUAN STORE 15195 02-Oct-13 264.00 P-169 ANG GUAN STORE 15200 05-Oct-13 816.00 P-169 ANG GUAN STORE 15202 06-Oct-13 3,146.40 P-169 ANG GUAN STORE 15203 06-Oct-13 540.00 P-169 ANG GUAN STORE 15204 11-Oct-13 30.60 P-170 ANG GUAN STORE 15201 06-Oct-13 1,176.00 P-170 ANG GUAN STORE 15206 19-Oct-13 1,068.00 P-170 ANG GUAN STORE 15206A 766.80 P-170 ANG GUAN STORE 15230 26-Oct-13 231.60 P-170 ANG GUAN STORE 15231 10-Oct-13 2,527.20 P-170 ANG GUAN STORE 15234 26-Oct-13 367.20 P-170 ANG GUAN STORE 15308 26-Oct-13 516.00 P-170 ANG GUAN STORE 15311 26-Oct-13 2,281.20 P-170 ANG GUAN STORE 15183 21-Sep-13 115.20 P-170 ANG GUAN STORE 15219 13-Oct-13 1,329.60 P-170 ANG GUAN STORE 15224 16-Oct-13 336.00 P-170 ANG GUAN STORE 15229 22-Oct-13 748.80 P-170 ANG GUAN STORE 15233 19-Oct-13 360.00 P-170 ANG GUAN STORE 15238 26-Oct-13 280.80 P-171 ANG GUAN STORE 15227 30-Oct-13 936.00 P-173 ANG GUAN STORE 15309 17-Nov-13 216.00 ANG GUAN STORE 15337 17-Nov-13 456.00 ANG GUAN STORE 15346 30-Nov-13 1,579.20 ANG GUAN STORE 15454 05-Dec-13 2,160.00 P-174 ANG GUAN STORE 15323 12-Nov-13 1,824.00 P-174 ANG GUAN STORE 15243 11-Sep-13 396.00 P-174 ANG GUAN STORE 15316 05-Nov-13 2,340.00 P-174 ANG GUAN STORE 15315 05-Nov-13 9,000.00 P-174 ANG GUAN STORE 15314 05-Nov-13 1,772.40 P-175 ANG GUAN STORE 15301 13-Oct-13 212.40 P-175 ANG GUAN STORE 15301 780.00 P-176 ANG GUAN STORE 15344 23-Nov-13 354.00 P-176 ANG GUAN STORE 15345 23-Nov-13 672.00 P-176 ANG GUAN STORE 15349 02-Dec-13 528.00 P-176 ANG GUAN STORE 15343 02-Dec-13 1,560.00 P-176 ANG GUAN STORE 15303-305 22-Oct-13 9,219.12 P-176 ANG GUAN STORE 15303-305 900.00 P-176 ANG GUAN STORE 15303-305 1,684.80 P-176 ANG GUAN STORE 15226 19-Dec-13 230.40 P-176 ANG GUAN STORE 15226 1,152.00 P-176 ANG GUAN STORE 15226 1,267.20 P-176 ANG GUAN STORE 15465 07-Dec-13 384.00 P-177 ANG GUAN STORE 15453 05-Dec-13 23,932.80 P-191 ANTRAK PHILIPPINES TRANSPORT 0000353 05-Nov-13 44,460.00 P-191 ANTRAK PHILIPPINES TRANSPORT 417 990.00 P-191 ANTRAK PHILIPPINES TRANSPORT 484 27,840.00 P-191 ANTRAK PHILIPPINES TRANSPORT 485 61,680.00 P-191 ANTRAK PHILIPPINES TRANSPORT 486 67,200.00 P-191 ANTRAK PHILIPPINES TRANSPORT 516 390.00 P-191 ANTRAK PHILIPPINES TRANSPORT 518 390.00 P-191 ANTRAK PHILIPPINES TRANSPORT 521 390.00 P-191 ANTRAK PHILIPPINES TRANSPORT 524 390.00 P-191 ANTRAK PHILIPPINES TRANSPORT 526 390.00 P-191 ANTRAK PHILIPPINES TRANSPORT 0000439 390.00 P-225 APC INDUSTRIAL SUPPLY 559 16-Dec-13 1,026.72 P-225 APC INDUSTRIAL SUPPLY 0559 22.32 P-235 ATLAS COPCO PHILIPPINES, INC. 830208 12-Sep-13 7,354.32 ATLAS COPCO PHILIPPINES, INC. 830307 19-Sep-13 17,949.60 P-236 ATLAS COPCO PHILIPPINES, INC. 829973A 29-Aug-13 23,578.20 P-236 ATLAS COPCO PHILIPPINES, INC. 830095A 04-Sep-13 3,246.36 P-236 ATLAS COPCO PHILIPPINES, INC. 830130A 06-Sep-13 17,323.32 P-237 ATLAS COPCO PHILIPPINES, INC. 830617 07-Oct-13 12,439.20 P-238 ATLAS COPCO PHILIPPINES, INC. 830869 24-Oct-13 64,188.24 P-238 ATLAS COPCO PHILIPPINES, INC. 831134 12-Nov-13 18,313.92 P-238 ATLAS COPCO PHILIPPINES, INC. 831086 08-Nov-13 15,814.08 P-238 ATLAS COPCO PHILIPPINES, INC. 831274 21-Nov-13 1,368.48 P-239 ATLAS COPCO PHILIPPINES, INC. 831272 21-Nov-13 13,465.08 P-239 ATLAS COPCO PHILIPPINES, INC. 831272 2,599.68 P-240 ATLAS COPCO PHILIPPINES, INC. 830761 18-Oct-13 554.52 P-240 ATLAS COPCO PHILIPPINES, INC. 830761 18-Oct-19 16,212.90 P-241 ATLAS COPCO PHILIPPINES, INC. 831062 07-Nov-13 1,368.48 P-241 ATLAS COPCO PHILIPPINES, INC. 831516 09-Dec-13 57,159.43 P-241 ATLAS COPCO PHILIPPINES, INC. 831536 10-Dec-13 13,894.80 P-243 BASIC OCCUPATIONAL SAFETY SUPPLIES 4106 31-May-13 1,620.00 P-261 BENEDICTO STEEL CORPORATION 36884 06-Jun-13 2,271.43 P-261 BENEDICTO STEEL CORPORATION 36743 25-May-13 2,265.00 P-261 BENEDICTO STEEL CORPORATION 36792 10-Jun-13 2,037.86 P-261 BENEDICTO STEEL CORPORATION 36771 04-Jun-13 23,563.58 P-262 BENEDICTO STEEL CORPORATION 36939 17-Jul-13 2,571.43 P-264 BETA EQUIPMENT SALES CORPORATION 5006 06-Nov-13 1,200.00 P-265 BETA EQUIPMENT SALES CORPORATION 5010 08-Nov-13 1,200.00 P-265 BETA EQUIPMENT SALES CORPORATION 5010A 1,800.00 P-266 BETA EQUIPMENT SALES CORPORATION 5014 15-Nov-13 60.00 P-266 BETA EQUIPMENT SALES CORPORATION 5025 27-Nov-13 17,856.00 P-266 BETA EQUIPMENT SALES CORPORATION 5046 10-Dec-13 4,320.00 P-292 CANON MARKETING PHILS.,INC. E13A0985/6 30-Aug-13 12,734.40 P-293 CANON MARKETING PHILS.,INC. A3U2N1688 07-Aug-13 5,109.64 P-294 CANON MARKETING PHILS.,INC. EB13A0168 10-Sep-13 25,791.33 P-294 CANON MARKETING PHILS.,INC. EB13A0516 10-Sep-13 11,476.37 P-294 CANON MARKETING PHILS.,INC. E3L2A0341R 22-May-13 7,714.29 P-295 CANON MARKETING PHILS.,INC. EB13A1049 10-Sep-13 9,920.65 CANON MARKETING PHILS.,INC. EB13A1050 152.84 P-296 CANON MARKETING PHILS.,INC. E3L2A0342 22-May-13 8,732.14 P-299 CANON MARKETING PHILS.,INC. E3U2M09030 18-Sep-13 16,714.29 P-299 CANON MARKETING PHILS.,INC. E3U2M0931 18-Sep-13 25,800.00 P-300 CANON MARKETING PHILS.,INC. A3U2N5866 30-Oct-13 5,736.32 P-308 CANON MARKETING PHILS.,INC. A3U0N7676 09-Jan-14 57,840.00 P-308 CANON MARKETING PHILS.,INC. E3U2M1353 19-Dec-13 11,035.71 P-309 CANON MARKETING PHILS.,INC. E3U1M1374 20-Dec-13 2,044.93 P-333 COPYLANDIA OFFICE SYSTEMS CORP. 49819A 01-Jul-13 2,263.39 P-347 D. ELERIA ENTERPRISES 11251 11-Nov-13 1,264.80 P-347 D. ELERIA ENTERPRISES 11252 15-Nov-13 208.80 P-347 D. ELERIA ENTERPRISES 11252 15-Nov-13 540.00 P-347 D. ELERIA ENTERPRISES 21569 14-Dec-13 612.00 P-347 D. ELERIA ENTERPRISES 21570 14-Dec-13 9,409.20 P-347 D. ELERIA ENTERPRISES 21582 18-Dec-13 1,980.00 P-375 DHL EXPRESS PHILIPPINES CORP. D02572465 19-Aug-13 96.19 P-375 DHL EXPRESS PHILIPPINES CORP. D02572466 96.19 P-375 DHL EXPRESS PHILIPPINES CORP. D02572598 92.74 P-375 DHL EXPRESS PHILIPPINES CORP. D02376891 3.88 P-375 DHL EXPRESS PHILIPPINES CORP. D02578573 33.65 P-375 DHL EXPRESS PHILIPPINES CORP. MNL195648 644.01 P-375 DHL EXPRESS PHILIPPINES CORP. D02580781 21.57 P-375 DHL EXPRESS PHILIPPINES CORP. MNL197458 1,326.83 P-375 DHL EXPRESS PHILIPPINES CORP. MNL199177 3,565.11 P-375 DHL EXPRESS PHILIPPINES CORP. MNL193969 1,148.25 P-375 DHL EXPRESS PHILIPPINES CORP. MNL192029 1,107.64 P-382 DHL EXPRESS PHILIPPINES CORP. D02693530 26-Dec-13 33.70 P-382 DHL EXPRESS PHILIPPINES CORP. D02702050 26-Dec-13 33.70 P-383 DHL EXPRESS PHILIPPINES CORP. D02704369 26-Dec-13 33.70 P-384 DHL EXPRESS PHILIPPINES CORP. D02705409 26-Dec-13 33.27 P-385 DHL EXPRESS PHILIPPINES CORP. D02717204 10-Jan-14 33.27 P-389 DIDIPIO COMMUNITY DEVT. CORP. 418 26-Jul-13 6,600.02 P-389 DIDIPIO COMMUNITY DEVT. CORP. 418 26-Jul-13 9,000.03 P-390 DIDIPIO COMMUNITY DEVT. CORP. 410 26-Jul-13 12,225.84 P-391 DIDIPIO COMMUNITY DEVT. CORP. 420 29-Jul-13 209,678.57 P-391 DIDIPIO COMMUNITY DEVT. CORP. 421 43,665.95 P-391 DIDIPIO COMMUNITY DEVT. CORP. 422 122,596.66 P-391 DIDIPIO COMMUNITY DEVT. CORP. 423 126,096.00 P-391 DIDIPIO COMMUNITY DEVT. CORP. 424 3,150.00 P-391 DIDIPIO COMMUNITY DEVT. CORP. 0424A 10,404.48 P-391 DIDIPIO COMMUNITY DEVT. CORP. 0414A 9,774.24 P-391 DIDIPIO COMMUNITY DEVT. CORP. 0414 4,200.00 P-391 DIDIPIO COMMUNITY DEVT. CORP. 430 120,671.38 P-391 DIDIPIO COMMUNITY DEVT. CORP. 431 363,778.09 P-392 DIDIPIO COMMUNITY DEVT. CORP. 425 16-Aug-13 36,806.40 P-392 DIDIPIO COMMUNITY DEVT. CORP. 0413 10,979.76 P-392 DIDIPIO COMMUNITY DEVT. CORP. 0408 43,252.92 P-393 DIDIPIO COMMUNITY DEVT. CORP. 419 16-Aug-13 4,320.00 P-393 DIDIPIO COMMUNITY DEVT. CORP. 426 16-Aug-13 40,714.70 P-393 DIDIPIO COMMUNITY DEVT. CORP. 427 16-Aug-13 4,968.96 P-394 DIDIPIO COMMUNITY DEVT. CORP. 417 16-Aug-13 2,707.20 P-394 DIDIPIO COMMUNITY DEVT. CORP. 429 231,423.37 P-394 DIDIPIO COMMUNITY DEVT. CORP. 428 191,675.98 P-394 DIDIPIO COMMUNITY DEVT. CORP. 432 86,045.59 P-394 DIDIPIO COMMUNITY DEVT. CORP. 435 404,762.01 P-395 DIDIPIO COMMUNITY DEVT. CORP. 434 27-Aug-13 15,600.00 P-396 DIDIPIO COMMUNITY DEVT. CORP. 102 22-Aug-13 9,500.16 P-396 DIDIPIO COMMUNITY DEVT. CORP. 103 7,975.26 P-396 DIDIPIO COMMUNITY DEVT. CORP. 438 116,997.04 P-396 DIDIPIO COMMUNITY DEVT. CORP. 0104A 7,446.66 P-396 DIDIPIO COMMUNITY DEVT. CORP. 0437 583,030.53 P-397 DIDIPIO COMMUNITY DEVT. CORP. 439 27-Aug-13 162,480.00 P-397 DIDIPIO COMMUNITY DEVT. CORP. 440 14,584.32 P-397 DIDIPIO COMMUNITY DEVT. 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LSY OFFICE AND COMPUTER SUPPLIES 5169 24-Sep-13 4,639.28 P-756 LSY OFFICE AND COMPUTER SUPPLIES 5191 28-Sep-13 1,581.42 P-757 LSY OFFICE AND COMPUTER SUPPLIES 2936 11-Jul-13 25.71 P-757 LSY OFFICE AND COMPUTER SUPPLIES 5224 30-Sep-13 1,155.00 P-757 LSY OFFICE AND COMPUTER SUPPLIES 5225 30-Sep-13 96.43 P-757 LSY OFFICE AND COMPUTER SUPPLIES 5223 30-Sep-13 16,995.74 P-757 LSY OFFICE AND COMPUTER SUPPLIES 5223A 9.00 P-757 LSY OFFICE AND COMPUTER SUPPLIES 5213 03-Oct-13 9,994.29 P-758 LSY OFFICE AND COMPUTER SUPPLIES 5235 08-Oct-13 1,583.04 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5282 19-Oct-13 613.49 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5283 19-Oct-13 482.40 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5283A 69.64 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5284 14-Oct-13 1,526.78 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5285 09-Oct-13 963.59 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5285A 7,492.37 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5286 09-Oct-13 294.66 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5287 18-Oct-13 5,126.55 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5369 22-Oct-13 960.00 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5370 24-Oct-13 668.57 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5371 24-Oct-13 12,718.21 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5371A 651.10 P-759 LSY OFFICE AND COMPUTER SUPPLIES 5373 24-Oct-13 1,186.07 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5443 31-Oct-13 4,387.50 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5444 09-Nov-13 34.29 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5445 09-Nov-13 15,049.95 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5445A 1,596.00 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5445B 6.86 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5446 09-Nov-13 267.86 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5447 13-Nov-13 621.21 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5448 13-Nov-13 3,085.07 P-760 LSY OFFICE AND COMPUTER SUPPLIES 5449 13-Nov-13 1,757.14 P-761 LSY OFFICE AND COMPUTER SUPPLIES 5454 15-Nov-13 1,425.75 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5610 05-Dec-13 5,008.86 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5610 2,035.68 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5619 05-Dec-13 4,200.00 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5616 25-Nov-13 621.21 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5612 27-Nov-13 740.34 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5613 21-Nov-13 1,808.57 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5615 27-Nov-13 376.18 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5614 27-Nov-13 1,808.57 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5617 26-Nov-13 502.39 P-762 LSY OFFICE AND COMPUTER SUPPLIES 5618 28-Nov-13 640.29 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5611 05-Dec-13 15,224.87 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5611 123.76 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5611 2,100.77 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5620 07-Dec-13 1,395.00 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5621 07-Dec-13 2,123.56 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5622 07-Dec-13 4,200.00 P-763 LSY OFFICE AND COMPUTER SUPPLIES 5623 06-Dec-13 149.13 P-764 LSY OFFICE AND COMPUTER SUPPLIES 5598 07-Dec-13 2,444.14 P-765 LSY OFFICE AND COMPUTER SUPPLIES 5624 05-Dec-13 900.00 P-765 LSY OFFICE AND COMPUTER SUPPLIES 5729 19-Dec-13 4,039.29 P-765 LSY OFFICE AND COMPUTER SUPPLIES 5731 14-Dec-13 2,880.00 P-765 LSY OFFICE AND COMPUTER SUPPLIES 5732 14-Dec-13 1,982.14 P-765 LSY OFFICE AND COMPUTER SUPPLIES 5733 14-Dec-13 3,857.14 P-765 LSY OFFICE AND COMPUTER SUPPLIES 5734 19-Dec-13 8,876.62 P-766 LSY OFFICE AND COMPUTER SUPPLIES 5962 01-Feb-14 345.63 P-767 LSY OFFICE AND COMPUTER SUPPLIES 5805-5806 13-Jan-14 79.29 P-792 MAKATI COMMERCIAL ESTATE ASSOCIATION, INC. 10333 25-Nov-13 4,821.43 P-798 MASTERLOCK-KEY & SAFE VAULT 7612 30-Sep-13 8,999.99 P-801 MEGA MASTERLINK FABRICATOR AND ELECTRICAL SERVICES CORP. 3717 07-Oct-13 36,000.00 P-811 METRO COMMERCIAL KITCHEN DEPOT 3025 03-Oct-13 15,857.14 P-824 MICROBIZ ONE, INC. 134 14-Aug-13 76,680.00 P-825 MICROBIZ ONE, INC. 143 17-Sep-13 165,432.00 P-825 MICROBIZ ONE, INC. 0143A 32,568.00 P-826 MICROBIZ ONE, INC. 0141 09-Sep-13 5,940.00 P-826 MICROBIZ ONE, INC. 0145 30-Sep-13 6,000.00 P-832 MIDTOWN INDUSTRIAL SALES, INC. 16755 19-Oct-13 177.70 P-846 MONARK EQUIPMENT CORP. PB 0386667 24-Jun-13 1,215.12 P-847 MONARK EQUIPMENT CORP. PB 0386720 05-Jul-13 4,748.52 P-848 MONARK EQUIPMENT CORP. PB 0386788 22-Jul-13 726.24 P-849 MONARK EQUIPMENT CORP. PB 0386808 24-Jul-13 1,452.12 P-850 MONARK EQUIPMENT CORP. PB 0386809 24-Jul-13 7,738.20 P-851 MONARK EQUIPMENT CORP. PB 0386897 14-Aug-13 4,818.48 P-852 MONARK EQUIPMENT CORP. PB 0386926 28-Aug-13 7,846.68 P-853 MONARK EQUIPMENT CORP. PB 0386982 11-Sep-13 455.88 P-854 MONARK EQUIPMENT CORP. PB 0387070 03-Oct-13 739.56 P-855 MONARK EQUIPMENT CORP. PB 0387094 09-Oct-13 1,385.76 P-856 MONARK EQUIPMENT CORP. PB 0386527 16-May-13 872.40 P-857 MONARK EQUIPMENT CORP. PB 0387162 04-Nov-13 10,197.48 P-858 MONARK EQUIPMENT CORP. PB 0387250 25-Nov-13 3,263.76 P-859 MONARK EQUIPMENT CORP. PB 0387400 09-Jan-14 154.80 P-860 MONARK EQUIPMENT CORP. PB 0387484 28-Jan-14 1,621.80 P-861 MONARK EQUIPMENT CORP. PB 0387346 20-Dec-13 1,963.20 P-866 MVU TRADE COM CENTRE 4553 01-Jul-13 5,614.92 P-867 MVU TRADE COM CENTRE 4598 29-Jul-13 1,820.88 P-868 MVU TRADE COM CENTRE 4601 29-Jul-13 9,395.88 P-869 MVU TRADE COM CENTRE 0359 29-Nov-13 1,228.75 P-870 NATION MFG & IND'L PROD CORP. 10902 31-Jul-13 2,946.43 P-871 NATIONWARE MARKETING SERVICES, INC. 12968 25-Jun-13 903.24 P-872 NATIONWARE MARKETING SERVICES, INC. 13291 17-Jul-13 1,671.60 P-873 NATIONWARE MARKETING SERVICES, INC. 13397 24-Jul-13 48.00 P-873 NATIONWARE MARKETING SERVICES, INC. 12414 15-May-13 6,582.86 P-874 NATIONWARE MARKETING SERVICES, INC. 13573 10-Aug-13 4,419.84 P-874 NATIONWARE MARKETING SERVICES, INC. 13577 08-Aug-13 60.00 P-874 NATIONWARE MARKETING SERVICES, INC. 13576 10-Aug-13 91.80 P-878 NATIONWARE MARKETING SERVICES, INC. 16018 06-Nov-13 60.00 P-883 NEROMU ENTERPRISES COMPANY 5546 27-Dec-13 2,779.20 P-902 OEM INDUSTRIAL PARTS AND NAUTICAL 0505A 07-Nov-13 82,963.20 P-903 OEM INDUSTRIAL PARTS AND NAUTICAL 520 05-Dec-13 6,826.56 P-907 OFFICELUX INTERIOR 5433A 15-Jul-13 1,950.00 P-912 ORICA PHILIPPINES, INC. 30025445 01-Jun-13 42,092.62 P-913 ORICA PHILIPPINES, INC. 30025667 29-Jul-13 2,183,498.48 P-913 ORICA PHILIPPINES, INC. 30025668 27-Jul-13 132,378.25 P-913 ORICA PHILIPPINES, INC. 30025684 30-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-007 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-008 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-009 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-010 29-Jul-13 42,092.62 P-913 ORICA PHILIPPINES, INC. SI2013-011 29-Jul-13 42,092.62 P-914 ORICA PHILIPPINES, INC. 30025736 29-Aug-13 3,057,706.89 P-916 ORICA PHILIPPINES, INC. 30025887 29-Aug-13 2,732,818.88 P-918 ORICA PHILIPPINES, INC. 30026122 01-Dec-13 690,903.27 P-918 ORICA PHILIPPINES, INC. 30026123 30-Oct-13 1,454,076.13 P-919 ORICA PHILIPPINES, INC. SI2013-038 26-Nov-13 721,432.03 P-920 ORICA PHILIPPINES, INC. 30026373 30-Jan-14 1,196,438.59 P-921 ORICA PHILIPPINES, INC. 30026367 26-Jun-13 470,660.70 P-924 PACIFIC PARTS CORPORATION 122827 18-Oct-13 6,732.00 P-925 PACIFIC PARTS CORPORATION 123146 04-Dec-13 840.00 P-927 PANTHER ASIA CORPORATION 1019 11-Nov-13 672.00 P-927 PANTHER ASIA CORPORATION 1018 11-Nov-13 4,344.00 P-954 PETRON CORPORATION 06-0220528 28-Jun-13 52,284.70 P-955 PETRON CORPORATION 06-0223737 28-Jul-13 54,095.99 P-956 PETRON CORPORATION 06-0226953 28-Jul-13 50,798.70 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 7,808.19 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 1,986.48 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 2,450.12 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 1,331.16 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 2,678.81 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 14,757.32 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 2,726.07 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 2,726.07 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 2,726.07 P-957 PETRON CORPORATION 06-0230183 28-Sep-13 9,577.57 P-958 PETRON CORPORATION 06-0233427 28-Oct-13 44,838.15 P-959 PETRON CORPORATION 06-0236698 28-Nov-13 50,361.63 P-963 PHIL BELT MANUFACTURING CORP. 764797 13-Nov-13 421,740.08 P-963 PHIL BELT MANUFACTURING CORP. 764798 14-Nov-13 26,509.43 P-1024 PRG INDUSTRIAL SOLUTIONS, INC. 151 08-Jan-14 15,145.43 P-1032 PSTI FOOD SUPPLIES, INC. 215 13-Sep-13 473,602.38 P-1032 PSTI FOOD SUPPLIES, INC. 217 218,671.33 P-1034 PSTI GLOBAL, INC. 072A 03-May-13 1,301.79 P-1061 QBE INSURANCE (PHILIPPINES),INC. 1000030 19-Aug-13 50,940.00 P-1071 RAMA ELECTRICAL ENG'G WORKS AND SERVICES 1001 16-Dec-13 532,798.16 P-1074 RAMCAST INTERNATIONAL CORPORATION 477 01-Oct-13 641.16 P-1086 REY MARKETING, INC. 33918 12-Oct-13 1,861.78 P-1087 REY MARKETING, INC. 33869 12-Oct-13 1,861.78 P-1094 RICHROYALE, INC. 0027 09-Jul-13 274.08 P-1094 RICHROYALE, INC. 0030 11-Jul-13 1,110.12 P-1127 SANFO INTERNATIONAL TRADING, INC. 8261 11-Nov-13 3,540.00 P-1128 SANFO INTERNATIONAL TRADING, INC. 8342 04-Dec-13 7,080.00 P-1129 SANTA FE MOVING & RELOCATION SERVICE 2601 15-Jan-14 180.00 P-1141 SGS PHILIPPINES, INC. 137866 28-Jun-13 515,194.07 P-1142 SGS PHILIPPINES, INC. 138086 12-Aug-13 5,403.95 P-1142 SGS PHILIPPINES, INC. 137583 5,248.67 P-1142 SGS PHILIPPINES, INC. 137582 5,202.08 P-1142 SGS PHILIPPINES, INC. 137581 683.26 P-1142 SGS PHILIPPINES, INC. 137518 227.75 P-1142 SGS PHILIPPINES, INC. 137323 5,859.46 P-1142 SGS PHILIPPINES, INC. 137322 6,936.11 P-1142 SGS PHILIPPINES, INC. 137055 7,060.34 P-1142 SGS PHILIPPINES, INC. 137054 838.54 P-1142 SGS PHILIPPINES, INC. 137053 5,248.67 P-1142 SGS PHILIPPINES, INC. 137041 6,936.11 P-1142 SGS PHILIPPINES, INC. 137038 1,506.27 P-1142 SGS PHILIPPINES, INC. 136892 911.01 P-1142 SGS PHILIPPINES, INC. 136805 25,668.78 P-1142 SGS PHILIPPINES, INC. 136740 7,350.20 P-1142 SGS PHILIPPINES, INC. 136726 911.01 P-1142 SGS PHILIPPINES, INC. 135998 37,708.62 P-1142 SGS PHILIPPINES, INC. 138411 817.84 P-1142 SGS PHILIPPINES, INC. 139140 911.01 P-1143 SGS PHILIPPINES, INC. 136893 05-Jun-13 5,176.20 P-1143 SGS PHILIPPINES, INC. 136727 05-Jun-13 10,838.96 P-1144 SGS PHILIPPINES, INC. 138857 24-Aug-13 522,922.92 P-1144 SGS PHILIPPINES, INC. 139977 529,927.08 P-1144 SGS PHILIPPINES, INC. 135723 22,154.29 P-1145 SGS PHILIPPINES, INC. 139755 31-Aug-13 62,735.04 P-1146 SGS PHILIPPINES, INC. 137321 30-Aug-13 917.66 P-1147 SGS PHILIPPINES, INC. 141087 26-Sep-13 706.15 P-1147 SGS PHILIPPINES, INC. 141046 235.38 P-1147 SGS PHILIPPINES, INC. 141045 235.38 P-1147 SGS PHILIPPINES, INC. 141084 4,188.74 P-1147 SGS PHILIPPINES, INC. 141089 9,682.78 P-1147 SGS PHILIPPINES, INC. 141083 706.15 P-1147 SGS PHILIPPINES, INC. 141088 7,671.33 P-1447 SGS PHILIPPINES, INC. 141044 2,557.11 P-1147 SGS PHILIPPINES, INC. 141086 6,408.82 P-1147 SGS PHILIPPINES, INC. 141085 706.15 P-1148 SGS PHILIPPINES, INC. 141390 14-Oct-13 562,331.42 P-1148 SGS PHILIPPINES, INC. 142341 13,241.16 P-1148 SGS PHILIPPINES, INC. 141416 689.75 P-1148 SGS PHILIPPINES, INC. 141420 3,887.70 P-1148 SGS PHILIPPINES, INC. 141421 689.75 P-1148 SGS PHILIPPINES, INC. 141413 6,542.20 P-1148 SGS PHILIPPINES, INC. 141419 229.92 P-1148 SGS PHILIPPINES, INC. 141414 9,990.96 P-1148 SGS PHILIPPINES, INC. 141422 7,012.49 P-1156 SGS PHILIPPINES, INC. 146223 27-Dec-13 6,989.57 P-1156 SGS PHILIPPINES, INC. 146224 1,044.21 P-1156 SGS PHILIPPINES, INC. 146225 5,508.54 P-1156 SGS PHILIPPINES, INC. 146430 18,897.21 P-1200 SOUTH AVENUE CONSTRUCTION SUPPLY 233336 27-Sep-13 1,005.00 P-1201 SOUTH AVENUE CONSTRUCTION SUPPLY 235070 23-Nov-13 1,005.00 P-1202 SOUTH AVENUE CONSTRUCTION SUPPLY 234838 19-Nov-13 4,433.15 P-1206 SOUTH GUIDE PRINTING PRESS OR 6647 30-Oct-13 589.29 P-1227 SQ RESOURCES, INC. 29051 19-Nov-13 363.17 P-1227 SQ RESOURCES, INC. 29051 363.17 P-1227 SQ RESOURCES INC. 29172 726.33 P-1227 SQ RESOURCES, INC. 29456 3,050.33 P-1248 STATIC POWER PHILIPPINES, INC. 548 03-Dec-13 19,806.96 P-1267 SYCIP SALAZAR HERNANDEZ & GATMAITAN 505 29-Oct-13 10,044.36 P-1278 TANG INTERNATIONAL ENTERPRISES 28439 19-Dec-13 1,418.76 P-1295 THE BARON TRAVEL CORPORATION 44734 19-Dec-13 187.50 P-1298 THE RED ENVELOPE CORPORATION 7064 08-Aug-13 278.52 P-1309 TIRE ASIA GROUP, INC. 90671 18-Dec-13 2,087.14 P-1310 TNT EXPRESS WORLDWIDE 190376 24-Oct-13 241.24 P-1311 TNT EXPRESS WORLDWIDE 188903 02-Oct-13 242.11 P-1312 TNT EXPRESS WORLDWIDE 194188 20-Dec-13 104.15 P-1313 TNT EXPRESS WORLDWIDE 195623 20-May-14 301.62 P-1315 TOPH, INC. 2578 24 Jan-14 3,600.00 P-1315 TOPH, INC. 2578 3,600.00 P-1324 TOPWIN FIBERSTEEL SUPPLY AND SERVICES 724 12-Aug-13 4,260.00 P-1324 TOPWIN FIBERSTEEL SUPPLY AND SERVICES 731 13-Aug-13 3,247.20 P-1324 TOPWIN FIBERSTEEL SUPPLY AND SERVICES 733 13-Aug-13 2,774.40 P-1332 TOYOSCO PARTS CENTER, INC. 1243 26-Sep-13 220.80 P-1334 TOYOSCO PARTS CENTER, INC. 3828 17-Dec-13 518.57 P-1362 TUFFLINE VALVES & FITTINGS & SERVICES 27047 16-Dec-13 64,530.00 P-1362 TUFFLINE VALVES & FITTINGS & SERVICES 26619 17-Oct-13 2,884.80 P-1366 UNIDIESEL MACHINERY, INC. 533 17-Dec-13 1,683.96 P-1366 UNIDIESEL MACHINERY, INC. 534 17-Dec-13 1,723.92 P-1367 UNIDIESEL MACHINERY, INC. 0539 28-Dec-13 608.88 P-1367 UNIDIESEL MACHINERY, INC. 0540 28-Dec-13 326.88 P-1368 UNIFORM REFRIGERATION & AIRCONDITIONING SUPPLY, INC. 139888 13-Dec-13 321.43 P-1369 UNILINK INDUSTRIAL INSTRUMENTATION SALES & SERVICES 926 08-Jul-13 72,121.02 P-1370 UNILINK INDUSTRIAL INSTRUMENTATION SALES & SERVICES 0923 28-Jun-13 44,626.50 P-1371 UNILINK INDUSTRIAL INSTRUMENTATION SALES & SERVICES 930 22-Jul-13 8,280.00 P-1377 UNITED FAR EAST CO.,INC. 98423 04-Nov-13 107.15 P-1378 UNITED FAR EAST CO.,INC. 98651 03-Dec-13 214.29 P-1380 UNITED VINYL CORPORATION 42883 02-Oct-13 22.73 P-1399 VANTAZTIC, INCORPORATED 533 13-Nov-13 32,305.39 P-1429 YOKOGAWA PHILIPPINES, INC. 13U0141 28-Aug-13 609,787.80 P-1430 YOKOGAWA PHILIPPINES, INC. VYP13V0140 27-Sep-13 4,554.60 P-1431 YOKOGAWA PHILIPPINES, INC. VYP13X0048 28-Nov-13 5,539.56 P-1431 YOKOGAWA PHILIPPINES, INC. VYP13X0050 4,968.00 P-1432 YOKOGAWA PHILIPPINES, INC. IIYP13Z0032 22-Jan-14 188,614.08 P-1434 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 114427 15-Jun-13 292.32 P-1435 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115148 03-Jul-13 56,895.63 P-1437 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115361 09-Jul-13 4,744.22 P-1437 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115663 16-Jul-13 694.21 P-1438 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115332 08-Jul-13 35.70 P-1438 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115928 22-Jul-13 4,731.60 P-1438 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 115889 20-Jul-13 510.12 P-1439 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116024 25-Jul-13 3,026.55 P-1439 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116099 26-Jul-13 11,758.68 P-1439 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116489 05-Aug-13 246.78 P-1440 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116560 06-Aug-13 2,652.00 P-1441 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 116671 08-Aug-13 210.60 P-1445 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 121032 16-Sep-13 3,214.80 P-1445 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 121485 27-Sep-13 48,628.52 P-1446 ZENITH ELECTRICAL & INDUSTRIAL SUPPLY CORP. 121481 27-Sep-13 72,163.44 subtotal 30,411,196.48 F. Input VAT on purchases of services supported by Official Receipts without Authority to Print and the amount of VAT is not separately indicated. P-355 DELTA EARTHMOVING, INC. 5848 09-Jul-13 219,958.50 P-355 DELTA EARTHMOVING, INC. 138.92 P-355 DELTA EARTHMOVING, INC. 1,591,480.53 P-355 DELTA EARTHMOVING, INC. 40,960.49 P-355 DELTA EARTHMOVING, INC. 184,965.25 P-355 DELTA EARTHMOVING, INC. 11,145.02 P-355 DELTA EARTHMOVING, INC. 30,063.74 P-355 DELTA EARTHMOVING, INC. 10,638.42 P-355 DELTA EARTHMOVING, INC. 20,843.48 P-355 DELTA EARTHMOVING, INC. 62,411.86 P-355 DELTA EARTHMOVING, INC. 12,353.69 P-355 DELTA EARTHMOVING, INC. 68,171.37 P-355 DELTA EARTHMOVING, INC. 1,215.19 P-355 DELTA EARTHMOVING, INC. 14,306.61 P-355 DELTA EARTHMOVING, INC. 7,871.79 P-355 DELTA EARTHMOVING, INC. 21,943.44 P-355 DELTA EARTHMOVING, INC. 4,828.68 P-355 DELTA EARTHMOVING, INC. 3,483.23 P-355 DELTA EARTHMOVING, INC. 10,805.08 P-355 DELTA EARTHMOVING, INC. 5,573.16 P-355 DELTA EARTHMOVING, INC. 9,785.28 P-355 DELTA EARTHMOVING, INC. 62,748.81 P-355 DELTA EARTHMOVING, INC. 3,880.66 P-355 DELTA EARTHMOVING, INC. 71,792.78 P-358 DELTA EARTHMOVING, INC. 5853 13-Aug-13 4,228,392.97 P-358 DELTA EARTHMOVING, INC. 4,462,922.42 P-358 DELTA EARTHMOVING, INC. 4,675,210.19 P-908 OJM HEAVY EQUIPMENT SOLUTIONS INTERNATIONAL, INC. 026 07-Feb-14 29,734.13 P-1096 ROYAL CARGO COMBINED LOGISTICS, INC. 58350 06-Aug-13 666.00 subtotal 15,868,291.69 G. Input VAT on domestic purchase of services without supporting Official Receipts. P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. - - 383.04 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 60,360.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,600.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,300.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,700.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 22,200.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 32,820.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. - - 383.04 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 60,360.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,600.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 3,300.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 5,700.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 22,200.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 32,820.00 P-189 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-1185 SM SECURITY & SERVICES, INC. - 15-Nov-13 33,676.38 P-1185 SM SECURITY & SERVICES, INC. - 15-Nov-13 33,918.38 P-1268 SYCIP SALAZAR HERNANDEZ & GATMAITAN 2103 13-Nov-13 488,041.74 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. - - 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 840.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 840.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 840.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 840.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 50,820.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 840.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 480.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-199 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 subtotal 882,922.58 H. Input VAT on purchases of services but the supporting Exhibit Nos. were denied admission by this Court. P-509 GLOBE TELECOM, INC. JPL 112 25-Jul-13 1,263.17 P-510 GLOBE TELECOM, INC. GLO0513 31-Jul-13 39,937.40 P-511 GLOBE TELECOM, INC. JPL 111 31-Jul-13 1,263.80 P-512 GLOBE TELECOM, INC. 135 8-Aug-13 1,637.27 P-513 GLOBE TELECOM, INC. GLO0613 30-Aug-13 36,407.80 P-514 GLOBE TELECOM, INC. BILL 114 4-Sep-13 816.43 P-515 GLOBE TELECOM, INC. GLO0713 30-Sep-13 35,156.75 P-516 GLOBE TELECOM, INC. BILL 115 4-Oct-13 1,266.29 P-516 GLOBE TELECOM, INC. GLO0813 31-Oct-13 36,617.43 P-516 GLOBE TELECOM, INC. BILL 116 11-Nov-13 916.92 P-516 GLOBE TELECOM, INC. GLO0913 29-Nov-13 35,067.22 P-516 GLOBE TELECOM, INC. GLO1113 27-Dec-13 69,197.79 P-516 GLOBE TELECOM, INC. BILL 118 30-Jan-14 1,383.69 P-516 GLOBE TELECOM, INC. GLO1213 1-Feb-14 51,491.22 P-516 GLOBE TELECOM, INC. GLO0613N 1-Mar-14 2,062.28 P-516 GLOBE TELECOM, INC. GLO0713N 1-Mar-14 4,348.91 P-516 GLOBE TELECOM, INC. GLO0813N 1-Mar-14 5,137.09 P-516 GLOBE TELECOM, INC. GLO0913N 1-Mar-14 5,889.03 P-516 GLOBE TELECOM, INC. GLO1013N 1-Mar-14 9,380.03 P-516 GLOBE TELECOM, INC. GLO1113N 1-Mar-14 14,051.46 P-516 GLOBE TELECOM, INC. GLO0114 1-Mar-14 55,451.57 P-516 GLOBE TELECOM, INC. 13B07030 13-Sep-13 182.14 P-575 HOLCIM PHILIPPINES, INC. D0202PC6 15-Apr-13 -30-Apr-13 463,478.10 P-965 PHIL BELT MANUFACTURING CORP. 766410 09-Dec-13 5,400.00 subtotal 877,803.79 I. Over-claimed input VAT (Discrepancy between the amount of claim and the input VAT reflected per Official Receipt). Exhibit Registered Name Document Details Input VAT Discrepancy P-182 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. OR No. 00104 23-Oct-13 390.00 P-182 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 P-182 ANTRAK PHILIPPINES TRANSPORT SOLUTIONS CORP. 390.00 Total 1,170.00 per Official Receipt 780.00 390.00 P-937 PEREZ & ASSOCIATES LAW OFFICES OR No. 3959 10-Oct-13 155.00 per Official Receipt 150.00 5.00 P-1035 PSTI GLOBAL, INC. OR No. 063 03-Oct-13 77,395.82 P-1035 PSTI GLOBAL, INC. 23,849.36 P-1035 PSTI GLOBAL, INC. 325.43 P-1035 PSTI GLOBAL, INC. 58,757.78 P-1035 PSTI GLOBAL, INC. 86,150.24 P-1035 PSTI GLOBAL, INC. 5,089.29 Total 251,567.92 per Official Receipt 150,322.72 101,245.20 P-1050 PSTI GLOBAL, INC. OR No. 257 30-Jan-14 20,175.32 per Official Receipt 5,477.51 14,697.81 P-1182 SKAFF EXIMPORT & SERVICES, INC. OR No. 4393 24-Oct-13 (85,459.68) P-1182 SKAFF EXIMPORT & SERVICES, INC. (4,436.36) P-1182 SKAFF EXIMPORT & SERVICES, INC. (39,129.54) P-1182 SKAFF EXIMPORT & SERVICES, INC. 112,412.29 P-1182 SKAFF EXIMPORT & SERVICES, INC. 430,084.39 Total 413,471.10 per Official Receipt 372,724.28 40,746.82 P-1183 SKAFF EXIMPORT & SERVICES, INC. OR No. 4394 08-Nov-13 85,803.68 P-1183 SKAFF EXIMPORT & SERVICES, INC. 716,496.40 P-1183 SKAFF EXIMPORT & SERVICES, INC. 42,226.46 P-1183 SKAFF EXIMPORT & SERVICES, INC. (227,616.68) Total 616,909.86 per Official Receipt 581,657.17 35,252.69 P-1186 SM SECURITY & SERVICES, INC. OR No. 103 11-Nov-13 34,605.85 per Official Receipt 34,435.62 170.23 P-1187 SM SECURITY & SERVICES, INC. OR No. 211 26-Dec-13 38,523.24 per Official Receipt 35,710.49 2,812.75 P-1207 SOUTH GUIDE PRINTING PRESS OR No. 6825 13-Dec-13 214.29 P-1207 SOUTH GUIDE PRINTING PRESS 294.64 Total 508.93 per Official Receipt 214.28 294.65 P-1381 UP TOWN INDUSTRIAL SALES, INC. OR No. 174196 29-Nov-13 1,716.00 per Official Receipt 1,532.00 184.00 subtotal 195,799.12 P-65B-18 Without supporting documents importations 3,206,498.87 P-65B-18 Without supporting documents domestic purchases 86,343.45 TOTAL DISALLOWED INPUT VAT P82,682,714.18 Thus, out of the total input VAT claim of P163,882,577.17 for the 3rd and 4th quarters of CY 2013 and 1st quarter of CY 2014, only the amount of P47,860,882.23, as computed below, represents petitioner's valid input VAT for the same period: Total Input VAT claim P163,882,577.17 Disallowances: a. Input VAT with noted exceptions as per ICPA Report P33,338,980.76 b. Additional disallowances per this Court's further verification 82,682,714.18 116,021,694.94 Valid Input VAT P47,860,882.23 Since there are both zero-rated sales and taxable sales subject to 12% VAT, the said amount of P47,860,882.23 shall be proportionately allocated on the basis of sales volume. To reiterate, the eighth requisite is to the effect that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume. In this case, for the subject periods of the claim, there exist a zero-rated or effectively zero-rated sales and taxable sales subject to 12% VAT, to wit: 3rd Quarter of TY 2013 (Exhibit "P-8.1") 4th Quarter of TY 2013 (Exhibit "P-11.2") 1st Quarter of TY 2014 (Exhibit "P-17.2") Total Vatable Sales P- P444,867.14 P2,264,056.70 P2,708,923.84 Zero-Rated Sales 3,169,031,145.39 2,335,169,378.27 5,939,372,924.94 11,443,573,448.60 Total Sales P3,169,031,145.39 P2,335,614,245.41 P5,941,636,981.64 P11,446,282,372.44 Since petitioner's input VAT cannot be directly or entirely attributed to any of the said transactions, we shall allocate the valid input VAT of P47,860,882.23 proportionately on the basis of the volume of petitioner's total sales, as shown below: Total Taxable Sales per VAT Returns P2,708,923.84 Divided by the Reported Total Sales per Quarterly VAT Returns P11,446,282,372.44 Multiplied by Total Valid Input VAT P47,860,882.23 Valid input VAT allocated to total sales subject to 12% VAT P11,326.95 Total Zero-Rated Sales per VAT Returns P11,443,573,448.60 Divided by the Reported Total Sales per Quarterly VAT Returns P11,446,282,372.44 Multiplied by Total Valid Input VAT P47,860,882.23 Valid input VAT allocated to total zero-rated sales P47,849,555.28 Thus, for purposes of, and with regard to petitioner's compliance with, the eighth requisite, only the amount of P47,849,555.28 represents valid input VAT attributable to total reported zero-rated sales. Determination of the refundable amount. Having determined that petitioner had valid input VAT attributable to its zero-rated sales, this Court shall now determine whether the same was applied against its output VAT liability during and in the succeeding quarters, relative to the ninth requisite for the successful prosecution of an input VAT refund claim. caITAC For the periods under consideration, petitioner has output VAT liability in the amount of P325,070.86. 83 Since petitioner's valid input VAT in the amount of P11,326.95 allocated to sales subject to the 12% VAT is not enough to cover the said output VAT liability, the output VAT still due against petitioner is computed as follows: Output VAT P325,070.86 Valid input VAT allocated to sales subject to 12% VAT 11,326.95 Output VAT still due P313,743.91 The valid input VAT attributable to total reported zero-rated sales in the amount of P47,849,555.28 shall then be utilized against the said remaining output VAT liability of petitioner in the amount of P313,743.91. Consequently, only the remaining input VAT of P47,535,811.37 can be attributed to the entire zero-rated sales reported by petitioner in the amount of P11,443,573,448.60 and only the input VAT of P27,434,794.00 is attributable to the valid zero-rated sales of P6,604,538,160.70, as computed below: Valid input VAT allocated to reported zero-rated sales P47,849,555.28 Output VAT still due 313,743.91 Valid input VAT allocated to reported zero-rated sales P47,535,811.37 Divide by declared zero-rated sales P11,443,573,448.60 Multiply by valid zero-rated sales P6,604,538,160.70 Excess input VAT attributable to valid zero-rated sales P27,434,794.00 Needless to state, the said amount of P27,434,794.00 is included in the amount of the subject refund claim, i.e. ,the amount of P163,882,577.17. Although the input VAT claim of P163,882,577.17 for the 3rd and 4th quarters of TY 2013 and 1st quarter of TY 2014 was carried-over by petitioner in its succeeding Quarterly VAT Returns, 84 the same remained unutilized until the same was deducted as "VAT Refund/TCC Claimed" in its Quarterly VAT returns for the 2nd quarter of TY 2015, 85 3rd quarter of TY 2015, 86 and 1st quarter of TY 2016. 87 In fine, petitioner is deemed to have fulfilled the said ninth requisite in the refund of input VAT under Section 112 (A) of the NIRC of 1997, as amended. WHEREFORE ,in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED .Accordingly, respondent is DIRECTED TO REFUND petitioner the amount of P27,434,794.00 ,representing the latter's unutilized excess input VAT arising from its domestic purchases and importation of goods (other than capital goods),domestic purchases of services, and purchases of capital goods which are attributable to zero-rated sales for the 3rd and 4th quarters of TY 2013 and 1st Quarter of TY 2014. SO ORDERED. (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice Erlinda P. Uy and Maria Rowena Modesto-San Pedro, JJ. ,concur. Footnotes 1. Docket (CTA Case No. 9207) Vol. 1, Pre-Trial Order, p. 1678. 2. Id. ,Amended Petition, p. 104. 3. Docket (CTA Case No. 9207) Vol. 3, Exhibit "P-3",p. 1876. 4. Id. ,Pre-Trial Order, p. 1678. 5. Docket (CTA Case No. 9207) Vol. 1, Amended Petition, pp. 107-108. 6. Docket (CTA Case No. 9277) Vol. 1, Petition, pp. 13-14. 7. Docket (CTA Case No. 9416) Vol. 1, Petition, p. 14. 8. Docket (CTA Case No. 9207),Vol. 1, pp. 10-21. 9. Docket (CTA Case No. 9277),pp. 10-21. 10. Docket (CTA Case No. 9207),Vol. 1. pp. 98-116. 11. Docket (CTA Case No. 9207) Vol. 1, p. 178. 12. Id. ,Records Verification Report, p. 179. 13. Id. ,pp. 185-186. 14. Id. ,pp. 187-193. 15. Id. ,p. 196. 16. Id. ,pp. 197-201. 17. Id. ,p. 202. 18. Docket (CTA Case No. 9416) Vol. 1, pp. 10-22. 19. Docket (CTA Case No. 9207) Vol. 1, pp. 204-209. 20. Id. ,pp. 210-227. 21. Docket (CTA Case No. 9207) Vol. 2, pp. 819-820. 22. Id. ,pp. 829-840. 23. Id. ,pp. 847-848. 24. Id. ,Compliance, pp. 841-844. 25. Id. ,Compliance, pp. 854-857. 26. Id. ,pp. 849-853. 27. Id. ,p. 858. 28. Id. ,pp. 875-895. 29. Id. ,Minutes of the Hearing, pp. 1622-1623. 30. Id. ,Order, pp. 1629-1631. 31. Docket (CTA Case No. 9207) Vol. 3, pp. 1641-1661. 32. Id. ,p. 1665. 33. Id. ,pp. 1677-1699. 34. Judicial Affidavit, Exhibits "P-50" to "P-51.1". 35. Judicial Affidavit, Exhibits "P-52" to "P-52.1". 36. Id. ,pp. 1792-1833. 37. Id. ,pp. 2679-2688. 38. Judicial Affidavit, Exhibit "R-4". 39. Judicial Affidavit, Exhibit "R-8". 40. Docket (CTA Case No. 9207) Vol. 4.,pp. 2729-2734. 41. Id. ,p. 2739. 42. Id. ,pp. 2754-2789. 43. Id. ,pp. 2793-2800. 44. Id. ,Joint Stipulation of Facts and Issues, pp. 1643-1644. 45. Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue ,G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue ,G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc. ,G.R. No. 182364, August 3, 2010. 46. Steag State Power, Inc. (Formerly State Power Development Corporation) vs. Commissioner of Internal Revenue ,G.R. No. 205282, January 14, 2019; Rohm Apollo Semiconductor Philippines vs. Commissioner of Internal Revenue ,G.R. No. 168950, January 14, 2015. 47. Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue ,G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue ,G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc. ,G.R. No. 182364, August 3, 2010. 48. Id. 49. Id. 50. Id. 51. Id. 52. Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue ,G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue ,G.R. No. 180345, November 25, 2009. 53. Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue ,G.R. No. 166732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue ,G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc. ,G.R. No. 182364, August 3, 2010. 54. Docket (CTA Case No. 9207) Vol. 3, Exhibit "P-31" to "P-31.3",pp. 2345 to 2353. 55. Id. ,Exhibit "P-32" to "P-32.3",pp. 2354 to 2362. 56. Id. ,Exhibit "P-47" to "P-47.3",pp. 2530 to 2536. 57. Docket (CTA Case No. 9207),Vol. 3, Exhibit "P-3",p. 1876. 58. Id. ,Exhibit "P-1",pp. 1834 to 1850. 59. Id. ,Exhibit "P-1.1",pp. 1851 to 1875. 60. Docket (CTA Case No. 9207) Vol. 3, Articles of Incorporation, pp. 1837 to 1838. 61. Id. ,Exhibit "P-4",pp. 1877 to 1887. 62. Docket (CTA Case No. 9207) Vol. 3, pp. 1904 to 1905. 63. Id. ,pp. 1922 to 1923. 64. Id. ,pp. 2185-2186. 65. Id. ,Exhibit "P14.1",pp. 1939 to 1969. 66. Id. ,Exhibit "P14.6",pp. 1977 to 2037. 67. Exhibits P-2007-1 to P-2007-26. 68. Exhibits P-2012-1 to P-2012-26; P-14.4. 69. Exhibits P-2010-1 to P-2010-20. 70. Exhibit "P-51". 71. Exhibits "P-2008-1-1" to "P-2008-1-24","P-2008-2-1" to "P-2008-2-36" and "P-2008-3-1" to "P-2008-3-38". 72. Exhibits "P-2011-1" to "P-2011-45";"P-26" to "P-26.9";"P-27" to "P-27.11";and "P-45" to "P-45.11". 73. Pertaining to CuCon Shipments 6, 7 & 8, as highlighted in the table presented above. 74. Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue ,G.R. Nos. 15885. 75. Exhibits "P-16" to "P-16.2". 76. Exhibits "P-28" to "P-28.2". 77. Exhibits "P-29.3" to "P-29.5". 78. Exhibits "P-66" to "P-1461". 79. Exhibits "P2000","P-2000-1" to "P-2000-168". 80. Exhibits "P-2006","P-2006-1" to "P-2006-76". 81. Exhibit "P-51",pp. 8 to 9. 82. Revenue Memorandum Circular No. 52-2013 provides that "In all principal and supplementary receipts/invoice which can still be used until October 31, 2013, the term " valid until October 31, 2013 only " shall be stamped prominently on the face of the receipts or invoices (original and duplicate copies).Otherwise, no deduction and input tax may be claimed using these receipts/invoices." 83. Docket (CTA Case No. 9207),Sum of P53,384.06 and P271,686.80, Line 19B of Exhibits "P-11.2" and "P-172",respectively, pp. 1922 and 2185. 84. From Second Quarter of TY 2014 to Second Quarter of TY 2016; Exhibits "P-17.4","P-17.6","P-17.8","P-17.9","P-17.10","P-17.11","P-17.12","P-17.13",and "P-17.14". 85. Exhibit "P17.10",Docket Vol. 3, p. 2202. 86. Exhibit "P17.11",Docket Vol. 3, p. 2204. 87. Exhibit "P17.13",Docket Vol. 3, p. 2208. n Note from the Publisher: Copied verbatim from the official copy. Irregular alphabetical sequence.