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Taxpayers Who Have Ceased Business Operations

Revenue Memorandum Circular No. 020-09 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Feb 25, 2009

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February 25, 2009 REVENUE MEMORANDUM CIRCULAR NO. 020-09 SUBJECT : Taxpayers Who Have Ceased Business Operations TO : All Internal Revenue Officials, Employees and Others Concerned For the information of all concerned, the following taxpayers have closed or ceased business operations: Registered Name Business Trade Name Address Effective Date of Closure 1 ABANDO, ROSA ABANDO'S RIDE PAYOCPOC NORTE, December 12, 2008 (1 UNIT PUJ) BAUANG, LA UNION 2 ABARCA, JULIUS C. ENGINEER NHA BARAS, PALO July 15, 2008 LEYTE 3 ABAT, JEFF LESTER P. WOODSEDGE CACAPIAN, SAN JUAN, December 4, 2008 STORE LA UNION 4 ABAT, VICENTE B. ABAT'S RIDE PNR CATBANGEN WEST, December 17, 2008 (1 UNIT TRI) SAN FERNANDO CITY, LA UNION 5 ABELLA, WARLITO TRICYCLE OPERATOR ESTRADA ST., DIGOS July 15, 2008 CITY 6 ABENSON VENTURES, ABENSON AVANT LEVEL 2 GREENBELT 4, December 19, 2008 INC. APPLIANCE CENTER AYALA CENTER, MAKATI CITY 7 ABRENICA, VIRGINIA M. V. ABRENICA SARI TANQUI, SAN FERNANDO December 17, 2008 SARI STORE CITY, LA UNION 8 ACAYLAR, ROSIE S. RRCC COMPUTER & SINDANGAN, ZAMBOANGA December 31, 2008 OFFICE SUPPLIES DEL NORTE SALES AND SERVICES 9 ACCEL TRAVEL & ACCEL TRAVEL & SM CITY FAIRVIEW, December 12, 2008 TOURS INC. TOURS INC. GREATER LAGRO QUEZON CITY 10 AGC FLAT GLASS AGC FLAT GLASS 50 TAPUAC DIST. December 11, 2008 PHIL. INC. PHIL. INC. DAGUPAN CITY 11 AGRIBRANDS PHILS., AGRIBRANDS PHILS., BO. DAMPOL, PULILAN, March 8, 2002 INC. INC. BULACAN 12 ALBESI, THELMA L. ALBESI CONSTRUCTION PARIAN, SAN FERNANDO December 2, 2008 SUPPLY CITY, LA UNION 13 ALCASID, LUCIANO TRICYCLE OPERATOR SAN AGUSTIN, August 4, 2008 DIGOS, CITY 14 ALINDOGAN, DINO A. IMBS INTERNET & 41 B SERRANO SANTOLAN, September 18, 2008 COMPUTER CTR QUEZON CITY 15 AMBATA, LEANDRO S. DONG S. AMBATA MANGGAHAN, GEN. TRIAS, December 10, 2008 GEN. MDSE. CAVITE 16 AMERICAN BOULEVARD AMERICAN BOULEVARD SM CITY PALLOCAN WEST December 2, 2008 TRADING CORP. TRADING CORP. BATANGAS CITY 17 AMERICAN HARDWARE F-1 BOUTIQUE LEGENDA HOTEL, SUBIC December 18, 2008 COMPANY INC. BAY FREEPORT ZONE 18 AMOR, ALEJANDRO SM JUINJUNIKOS G-16B REGALIA PARK December 19, 2008 HAMBURGER GRILL TOWER COND 150 P CAFE & REST TUAZON CUBAO, QUEZON CITY 19 ANG-ANGCO, ANG-ANGCO TANDANG SORA, December 5, 2008 ARSENIO D. PAWNSHOP QUEZON CITY 20 ANG, LETECIA C. LETECIA S. ANG SIBULAN, STA. CRUZ, October 2, 2008 STORE DAVAO DEL SUR 21 ANG, LORNA H. MON & LORNA INFANTS PUBLIC MARKET, November 17, 2008 WEAR & ACCESSORIES CANDELARIA, QUEZON STORE 22 ANGELES, LUZ C. SAMPAGUITA POPRICE SAN NICOLAS, TARLAC December 12, 2008 & POPCORN FACTORY CITY 23 APLASCA, CHERYL A. PATRICIA BUY & SELL TANWALANG, SULOP, November 11, 2008 DAVAO DEL SUR 24 AQUINO, JENNIFER A. JOLLIBEE LEMERY, BATANGAS December 2, 2008 25 AQUINO, ULYSSES ST. INTERNET CAFE- POBLACION, LINGAYEN, December 15, 2008 BRANCH I PANGASINAN 26 ASAHICAST ASAHICAST PHILS., INC. LOT 6 PHASE 4 December 19, 2008 PHILIPPINES, INC. TECHNOLOGY AVE TECHNOLOGY AVE BIAN, LAGUNA 27 ASARAK, YASIR A. LOGIN CYBER CAFE 1981 CALGAS BLDG., July 2, 2008 RIZAL AVE., DIGOS CITY 28 ASIAREACH INC. MNGT NO BUSINESS/TRADE RIZAL ST., BINMALEY, December 15, 2008 CONTRACTO SERVICE NAME PANGASINAN INC. 29 AVILA, MARCOS NO BUSINESS/TRADE STERN MALL, CANDON December 17, 2008 NAME CITY, ILOCOS SUR 30 AXALAN, FRANCISCA B. LABAK SARI-SARI POB. SAN PASCUAL December 5, 2008 STORE BATANGAS 31 BAGTAS, FATIMA BAGTAS STORE PUBLIC MARKET, December 3, 2008 LINGAYEN, PANGASINAN 32 BALABA, ARNOLD D. ARNOLD WELDING & PANIQUI, TARLAC December 17, 2008 SASH FACTORY 33 BALISCO, AZUCENA B. MIKE & JESSA TAXI 7-P HYACINTH ST., PRK. December 5, 2008 KASILINGAN BRGY. MANSILINGAN, BACOLOD CITY 34 BALLAD, MARLENE P. M.I.B. JUNKSHOP PATALAN, PANIQUI, December 10, 2008 TARLAC 35 BALOT BALOT BALOT BALOT REPUBLIC THE LANDMARK FOOD December 22, 2008 REPUBLIC CUBAO, CUBAO, INC. CTR. BASEMENT AYALA INC. CENTER, MAKATI 36 BANCO DE ORO BANCO DE ORO G/F SEC BLDG EDSA December 23, 2008 UNIBANK INC UNIBANK INC COR FLORIDA MANDALUYONG CITY 37 BANGCORE, ROBBIE STORE BGY. 4 DE AGOSTO December 10, 2008 ROBERTO S MAHAPLAG, LEYTE 38 BARES, ANGELITO B. AB ECO MARINE CAMILING, TARLAC December 23, 2008 TRADING 39 BASILIO, JAY RENE C. JAY RENE BASILIO POBLACION, CAMILING, December 22, 2008 CORN & PALAY TARLAC BUYING STATION 40 BASSIG, MICHELLE KISSES AND SWEETS FERN VILLAGE, PASONG December 12, 2008 CAFE TAMO, QUEZON CITY 41 BATOON, MELVIE O. BATOON'S RIDE SAN FRANCISCO, SAN December 11, 2008 (1 UNIT TRI) FERNANDO CITY, LA UNION 42 BAUTISTA, SONIA G. PUJ MARONONG, STA. December 3, 2008 BARBARA, PANGASINAN 43 BCI RETAIL CORP BCI RETAIL CORP 2/F U 3A-3B EASTWOOD September 18, 2008 CITYWALK PH 11 EASTWOOD CITY 44 BELUSO, FEDERICO ANGEL TRECIA BLK 107 LOT 3 PH I December 4, 2008 AROBANG CONSTRUCTION MABUHAY CITY MAMATID CABUYAO, LAGUNA 45 BOHOL, ARLENE F ARLENE F BOHOL LOYONSAWANG ABUYOG July 10, 2008 STORE LEYTE 46 BOISER, MARIA PIZZA TREAT DELIGHT- WAREHOUSE BLDG., October 9, 2008 LOURDES P. BRANCH II SAN JOSE, DIGOS CITY 47 BONDOC, GENARO B. REIGEN TELECOM CONCEPCION, TARLAC December 16, 2008 TRADING & SERVICES 48 BORJA, MELCHER D MELCHER'S FOOD P INOCENTES GARCIA July 10, 2008 HAUS NAVAL BILIRAN 49 BRIGHTPOINT PHILS., BRIGHTPOINT PHILS., 4F GATEWAY 2000 BLDG., July 31, 2007 INC. INC. 174 ARANETA AVE., QUEZON CITY 50 CAILLO, CHRISTIE S DRY GOODS VILLASIN BLDG RIZAL AVE December 10, 2008 TACLOBAN CITY 51 CALDEO, LOIDA Q. NO BUSINESS/TRADE MAGSAYSAY-DEL PILAR November 26, 2008 NAME STS. CDOC 52 CALICA, FELINO L. F.L. CALICA STORE URAYONG, BAUANG, December 17, 2008 LA UNION 53 CANLAS, NOLI M. NMC GEN. MAPALACSIAO, TARLAC December 12, 2008 MERCHANDISE CITY 54 CANTA, PERSIDA FARMACIA PERSIDA- PUBLIC MARKET, ANDA, December 17, 2008 BRANCH PANGASINAN 55 CAPISTRANO, FRANCIS FVFC BREEDER BRGY. KAKAWIT, December 10, 2008 JULIAN POULTRY FARM LUCBAN, QUEZON 56 CAPISTRANO, GERTINE'S MART BELMAR ST. BRGY. December 10, 2008 GERTRUDES TINAMNAN, LUCBAN, KRISTINE V. QUEZON 57 CAPITAN, MICHELLE O. MAC GEN. INTERNET PARATONG, BACNOTAN, December 22, 2008 CAFE LA UNION 58 CASTILLO, DANILO CASTILLO VARIETY PUBLIC MARKET, December 4, 2008 STORE MANGATAREM, PANGASINAN 59 CASUGA, CONCHITA C. CITALY'S CARINDERIA CABAROAN, SAN December 23, 2008 FERNANDO CITY, LA UNION 60 CATBAGAN, JANETTE B. CHOTZY'S CANTEEN CARLATAN, SAN December 23, 2008 FERNANDO CITY, LA UNION 61 CEBU VER-ROSE CEBU VER-ROSE COR. LUNA-VINZONS ST., August 26, 2008 PAWNSHOP, INC. PAWNSHOP, INC. DIGOS CITY DIGOS BR. DIGOS BR. 62 CENTENIAL TRADING CENTENIAL TRADING MINDANAO AVE. TALIPAPA, December 8, 2008 NOVALICHES, QUEZON CITY 63 CENTENO, ARLENE LUCKY A TRAVEL AND 315 AGUIRRE BLDG. January 13, 2009 SENICA TOURS COMMONWEALTH AVE. HOLY SPIRIT, QUEZON CITY 64 CENTER FOR AGR'L CENTER FOR AGR'L TAGAYTAY CITY, CAVITE December 10, 2008 AND RURAL DEVT AND RURAL DEVT 65 CHEN, VILMA G. ENGLING MARKETING IBAJAY PUBLIC MARKET, December 3, 2008 (BR. 1) IBAJAY, AKLAN 66 CHENG, MARILYN LEE UNICA UNICO TROPICAL 11 GREENLAND CARTIMAR December 19, 2008 FISH TAFT AVENUE PASAY CITY 67 CHUA, ROLITA C. RBC GENERAL MDSE. PUBLIC MKT. MALASIQUI, December 9, 2008 PANGASINAN 68 CITIBANK SAVINGS INC. CITIBANK SAVINGS INC. KUMINTANG IBABA December 15, 2008 BATANGAS, CITY 69 CJO COPYTRADE CJO COPYTRADE LPL BLDG., SEN GIL December 12, 2008 CORPORATION CORPORATION PUYAT AVE, MAKATI 70 CLC CHEMICAL ZAGU FOODS STALL 5 & 6 LUNA ST. December 16, 2008 CORPORATION CORPORATION SAN AGUSTIN, MALABON CITY 71 CO, MAY CATHERINE T. PLAZA DE MODISTE ANCHETA ST. TARLAC December 23, 2008 GEN. MDSE. CITY 72 CONCEPCION, MARIA PURE DC BATTERY AND #3 BANLIC CABUYAO, December 22, 2008 ROSALINA ISAGUIRRE AUTO PARTS LAGUNA 73 CONSOLIDATED CONSOLIDATED 20 F IBM PLAZA December 5, 2008 DISTILLERS OF THE DISTILLERS OF THE EASTWOOD CYBERPARK FAR EAST FAR EAST E. ROD. QUEZON CITY 74 CORDOVES, ROSA C. CORDOVES STO. CRISTO, TARLAC December 16, 2008 ENTERPRISES CITY 75 CORPIN, TEODOSIO L PEOPLES PRIDE SAN ISIDRO ST. BGY. SAN December 10, 2008 STORE ISIDRO BILIRAN, BILIRAN 76 CORPORATE CORPORATE 3/F B & M BLDG., 118 December 19, 2008 DISCRETIONARY DISCRETIONARY AGUIRRE ST., LEGASPI SERVICES PHILS., INC. SERVICES PHILS. INC. VILLAGE 77 CORTEZ, HAYDEE R. NO BUSINESS/TRADE 2279 ARGON ST. ST. November 24, 2008 NAME PETER 11 SUBD. BRGY. GULANG-GULANG, LUCENA CITY 78 CROWNE CAKES CORP CROWNE CAKES CORP METROLANE COMPLEX P. September 29, 2008 BRANCH TUAZON COR 20TH AVE CUBAO 79 CRUZ, ROLANDO J. R & H REAL ESTATE QUEZON AVENUE, SAN December 19, 2008 LESSOR FERNANDO CITY, LA UNION 80 CUBELO, MACARIO A. IJCC STORE ROXAS EXT., DIGOS CITY September 22, 2008 81 CULLA, EDWIN M. BATANGAS SURF BALAGTAS BATANGAS December 2, 2008 INTERNET CAFE CITY 82 CUMPIO, LAILA M MC SARI-SARI STORE SAN JOSE BURAUEN December 10, 2008 LEYTE 83 DACANAY, ALBERTO B. NALLY ENTERPRISES MAGDALO, IMUS, CAVITE December 22, 2008 84 DACUMOS, DEBORAH O. DACUMOS RIDE ILI SUR, SAN JUAN, December 22, 2008 (1 UNIT TRI) LA UNION 85 DAVAO DEL SUR DAVAO DEL SUR JOSE ABAD SANTOS December 16, 2008 PAWNSHOP, INC. PAWNSHOP, INC. ST., DIGOS CITY BRANCH I BRANCH I 86 DAVID, SONNY U MIZRACH TRADING JUSTICE ROMUALDEZ July 10, 2008 ST. TACLOBAN CITY 87 DAVIDE, AGRIPINA P. DAVAIDE AGRIPINA HAGONOY, DAVAO September 23, 2008 PAPOLANIAS DEL SUR 88 DC VIDEO, INC. VIDEO CITY DIGOS DC SQUARE, RIZAL AVE., October 14, 2008 BRANCH DIGOS CITY 89 DE GUZMAN, JEFERLIE FAIRCARE X-RAY AND STALL 15/16 OLIVAREZ December 15, 2008 FLORDELIZA CLINICAL LABORATORY PLAZA NATL HI-WAY -BR STO. DOMINGO BIAN LAGUNA 90 DE JESUS, SALVADOR DE JESUS STO. CRISTO, TARLAC December 19, 2008 JR. ELECTRONICS CITY SUPPLY 91 DEE, ARNOLD D. AIE'SES FOOD TRIP MANGALDAN NAT'L. HIGH December 4, 2008 SCHOOL 92 DELA CRUZ, DELA CRUZ RIDE SANTIAGO NORTE, December 4, 2008 CRUZALDO C. (1 UNIT TRI) SAN FERNANDO CITY, LA UNION 93 DELA CRUZ, FLORIDA F C HAIR SALON BOLINAO, PANGASINAN December 4, 2008 94 DELA CRUZ, JESSICA JIMMENN MOTORCYCLE ROXAS BLVD. SAN December 5, 2008 DC. PARTS & GEN. MDSE. CARLOS CITY, PANGASINAN 95 DELA CRUZ, ROMAN E. RHAMAE SARI-SARI BANTOG LA PAZ, TARLAC December 19, 2008 STORE 96 DELA PAZ, DEMETRIO DEMETRIO SALVADOR #5 15TH AVE SOCORRO December 16, 2008 SALVADOR DELA PAZ CUBAO QUEZON CITY 97 DELA VEGA, ARMINDA R. BEST PRODUCTS DIGOS THEATER, RIZAL November 6, 2008 MARKETING-BR. I AVE., DIGOS CITY 98 DELA VEGA, ARMINDA R. BEST PRODUCTS DC SQUARE, RIZAL November 6, 2008 MARKETING-BR. II AVE., DIGOS CITY 99 DELARMENTE, NO BUSINESS/TRADE ST. CLARES MEDICAL December 31, 2008 CHERYLL VITANZOS NAME CENTER 1838 DIAN ST. PALANAN MAKATI 100 DELIM, LOLITA T. DELIM'S RIDE CENTRAL EAST, BAUANG, December 24, 2008 (1 UNIT PUJ) LA UNION 101 DELIMA, VERONICA T. PUJ OPERATOR LUNA EXT., DIGOS CITY October 8, 2008 102 DELLOSA, CONSUELO SUI HING PARTS & RIZAL AVE., DIGOS CITY September 15, 2008 LAO HARDWARE 103 DELOS REYES, AIZA G. JJ & C BOUTIQUE STA. BARBARA, AGOO, December 15, 2008 LA UNION 104 DELVO, DANNY B. D.B. DELVO STO. NIO POB. December 10, 2008 CONSTRUCTION (HACLAGAN) TACLOBAN AND SURVEYING CITY 105 DEQUINON, ATOY & JAY BEACH BALUTAKAY, HAGONOY, December 23, 2008 CHRISTOPHER RESORT DAVAO DEL SUR 106 DIAMANTE, ROY UPMSI STA CLARA BATANGAS December 19, 2008 JEFFERSON R. CITY 107 DIMAALA, EDUARDO 1 UNIT OF TRICYCLE B04 L01 NATIVIDAD SUBD December 2, 2008 CRUZ PH3 BRGY. 168 DEPARO CALOOCAN CITY 108 DIMAYUGA EURICA ROM DRIVE & INKMORE ARNALDO BLVD., ROXAS December 19, 2008 VILLAMOR ENT. CITY, CAPIZ 109 DUMAGUIN, CRISTINA O. DUMAGUIN'S RIDE SANTIAGO NORTE, SAN December 17, 2008 (2 UNITS TRI) FERNANDO CITY, LA UNION 110 E. KUANG E. KUANG FOOD CHOICES December 23, 2008 ENTERPRISES, INC. ENTERPRISES, INC. GLORIETTA 4, AYALA CENTER 111 ELEGINA, LIZA B. MARK & CLAIRE STORE POB., MALALAG, DAVAO September 15, 2008 DEL SUR 112 ELLOSO, MORRIS L. M.L.E. PAWNSHOP PLARIDEL ST. BRGY. LUAL, November 28, 2008 MAUBAN, QUEZON 113 ELY RUBY REM GEN. ELY RUBY REM GEN. PIONEER HIGHLANDS December 31, 2008 MERCHANDISE CO. MERCHANDISE CO. MANDALUYONG CITY 114 EMCOR, INC. EMCOR NAT'L. RIZAL AVE., DIGOS CITY December 11, 2008 SPECIALTY STORES 115 EMCOR, NO BUSINESS/TRADE DEL ROSARIO ST., December 31, 2008 INCORPORATED NAME CATBALOGAN, SAMAR 116 ENCISA, EDMUNDO L. EDDO-KOI ENTERPRISES U207 INTREPID PLAZA September 5, 2008 BLDG. E RODRIGUEZ JR. QUEZON CITY 117 ENRIQUE, CHRISTINE L. SOUVENIR PROGRAM & CALANIPAWAN ROAD December 9, 2008 PARTY NEEDS MANGGA SAGKAHAN TACLOBAN CITY 118 EQUITABLE SAVINGS EQUITABLE SAVINGS KM 35 NAT'L. HI-WAY SAN December 4, 2008 BANK INC. BANK BIAN ANTONIO BIAN LAGUNA BRANCH 119 ESTRADA, NANCY P. NANCY & LINA STORE QUINAVITE, BAUANG, December 9, 2008 LA UNION 120 ESTREMOS, ANALIZA J. SARI-SARI RICE & CORN KM. 80, SULOP, DAVAO August 7, 2008 DEL SUR 121 EUSTAQUIO, BEN M. SURFZONE AXUM. NET PANIQUI, TARLAC December 18, 2008 & GEN. MERCHANDISE 122 FAIRSKIN RESOURCE FAIRSKIN RESOURCE 110 ERMIN GARCIA E. September 16, 2008 MARKETING CORP. MARKETING CORP. RODRIGUEZ QUEZON CITY 123 FEROLINO, PERKS @ DIGOS BAR SACRED HEART ST., July 24, 2008 CONCEPCION ZENY E. & GRILL DIGOS CITY 124 FIEL, MARIA PHYSICIAN 2329 P. BURGOS ST. December 9, 2008 ROSARIO A. PASAY, CITY 125 FLETE, LOLITA TRICYCLE OPERATOR ROXAS EXT., DIGOS CITY December 11, 2008 126 FLORES, DANILO L. D. FLORES EATERY/ PUBLIC MARKET, PADADA, August 4, 2008 RAIN-JI INTERNET CAFE DAVAO DEL SUR 127 FLORES, FLORES RIDE PARIAN, SAN FERNANDO December 4, 2008 EVANGELINA T. (1 UNIT TRI) CITY, LA UNION 128 FLORES, MARIBEL U. NO BUSINESS/TRADE SAN JOSE, CANDON CITY December 10, 2008 NAME ILOCOS SUR 129 FLORESCA, AMELIA G. FLORESCA'S RIDE PARINGAO, BAUANG, December 22, 2008 (1 UNIT PUJ) LA UNION 130 FLORETE, MARCELINO F & C PAWNSHOP & GAISANO CITY MALL, December 31, 2008 JR. M. JEWELRY ANDAGAO, KALIBO, AKLAN 131 FORONDA, NELSON G. NO BUSINESS/TRADE BACAR, MAGSINGAL December 3, 2008 NAME ILOCOS SUR 132 FORONDA, RUBEN R. FORONDA'S RIDE BATO, SAN FERNANDO December 17, 2008 (1 UNIT TRI) CITY, LA UNION 133 FORTUNA, ALEXANDER NO BUSINESS/TRADE GOVANTES DIKE, BANTAY December 17, 2008 NAME ILOCOS SUR 134 FULO, EMMIE FOURLINKS BUILDING 3 SEMPIO ST. December 8, 2008 GATPANDAN TECHNOLOGY SYSTEM CHRYSANTHEMUM VILLAGE SAN VICENTE SAN PEDRO LAGUNA 135 GABRIEL, SUSANA N. GABRIEL'S RIDE CACULAMAGAN, SAN December 22, 2008 (1 UNIT TRI) JUAN, LA UNION 136 GAN, ROMEO GANECO TRADING 59 MAGSAYSAY ST., November 7, 2008 DIGOS CITY 137 GAPIT, MENANDRO B. MENANDRO B. GAPIT & 14 GREENHAVEN September 15, 2008 ASSOCIATES PARKHOMES 319 SANTOLAN ROAD 138 GARCIA, BERNARD BERNTRONICS TRADING 273 PUROK 4 BANLIC December 15, 2008 BATHAN CABUYAO LAGUNA 139 GARCIA, LYNN N. GARCIA'S RIDE CATBANGEN, SAN December 24, 2008 (1 UNIT TRI) FERNANDO CITY LA UNION 140 GARCIA, VIRGILIA T. LESSOR PALAMIS, ALAMINOS December 17, 2008 CITY 141 GAVINA, EDDEIN EDDEIN FISH DEALER TUPA AGNO, PANGASINAN December 10, 2008 142 GEMMA L. SANDAYAN SGHD MARKETING COR. MAGSAYSAY ST., October 15, 2008 DIGOS CITY 143 GERALDIZO, THE BREEDER'S GEN. LUNA ST., DIGOS December 5, 2008 MICHAELYN CHOICE MARKETING CITY 144 GIBSON MEGA CORP. DIPLOMAT BOOK METROLANE CUBAO December 16, 2008 CENTER P. TUAZON COR. 20TH AVE. CUBAO QUEZON CITY 145 GO, LUIS MARTIN DAYA B & L AUDIO CAR DOA AURORA ST. BRGY. November 24, 2008 ACCESSORIES-BRANCH GULANG-GULANG, LUCENA CITY 146 GOCHIAN, JIMMY A. SETAMI 529 BERMUDA ST. December 12, 2008 MERCHANDISING 147 GOLENG, EMILIA GOLENG'S MEAT BANSALAN, DAVAO December 4, 2008 VENDOR DEL SUR 148 GOMEZ, NERISSA NENITS STORE PUBLIC MARKET, MABINI, December 9, 2008 PANGASINAN 149 GONZALES, ARIS D' TKR CYCLE RIZAL AVE., DIGOS CITY November 11, 2008 CENTER 150 GONZALES, G.A. GONZALES DALUMPINAS OESTE, SAN December 22, 2008 GODOFREDO A. GENERAL FERNANDO CITY, LA MERCHANDISE UNION 151 GOZON, ARNEL Q. ARNEL/CHING STORE NAGSARABOAN, December 17, 2008 BACNOTAN, LA UNION 152 GVC GROUP GVC GROUP 18 EFFICIENCY AVE., December 18, 2008 CORPORATION CORPORATION SBIP, PHASE I, SBFZ 153 HAO, JESMARD C. CUE MASTERS BEER ESTRADA ST., DIGOS August 28, 2008 LANE & BILLIARD CO. CITY 154 HUFANA, ANTONIO D. HUFANA'S RIDE SEVILLA NORTE, SAN December 8, 2008 (1 UNIT TRI) FERNANDO CITY, LA UNION 155 IBARRA, PACITA Q. IBARRA'S FARM SUPPLY CAMILING, TARLAC December 22, 2008 156 IDS LOGISTICS IDS LOGISTICS 29 INDUSTRIA September 9, 2008 (PHILIPPINES) INC. (PHILIPPINES) INC. BAGUMBAYAN QUEZON CITY 157 IGANO, ANN BETH P. I PHARMACY BGY. 80 FRONTING CITY July 15, 2008 HOSPITAL MARASBARAS TACLOBAN CITY 158 ISUGA, TERESITA ISUGA'S RIDE BUNGOL, BALAOAN, December 16, 2008 (1 UNIT TRI) LA UNION 159 JABALLA, JR. FRED'S JUNKSHOP AND BRGY. CARMEN, P-1 December 16, 2008 ALFREDO F. TINGGAAN/RAINBOW "J" CALBAYOG CITY MARKETING 160 JASARENO, EMELITA D. LIBRAN MARKETING TABUCO, NAGA CITY December 17, 2008 161 JOLOYA, JR., ROMEO IGNACIAN WATER STA. IGNACIA, TARLAC December 2, 2008 MARQUEZ STATION 162 JURILEXTRA GLOBALE JURILEXTRA GLOBALE 44 12TH AVE SOCORRO December 19, 2008 CO. LTD. CO. LTD. CUBAO QUEZON CITY 163 KC WONDERLAND KC WONDERLAND BASEMENT W/ ENT AT December 12, 2008 CORP. CORP. TIME SQUARE CAMP MURPHY SUBD. CUBAO 164 KC WONDERLAND PISO FUN GAME GROUND FLR. BAYAN December 24, 2008 CORPORATION CENTER WALK, #13 J.P. RIZAL ST., CABUYAO, LAGUNA 165 KCP_TECHNOLOGY KCP_TECHNOLOGY PEZA, ROSARIO, CAVITE December 9, 2008 INC. INC. 166 LANGAMAN, EMILITO LITO ELECTRONIC SADSARAN, ALAMINOS December 17, 2008 REPAIR SHOP CITY 167 LANGBIS, RACHELLE N. TREVAN UKAY UKAY ILOCANOS SUR, SAN December 15, 2008 FERNANDO CITY, LA UNION 168 LBC EXPRESS - INC. LBC EXPRESS - INC. SP #37 NEW FARMERS December 5, 2008 PLAZA ARANETA CENTER COR. CUBAO QUEZON CITY 169 LBC EXPRESS - INC. LBC EXPRESS - INC. SP #27 ALI MALL June 30, 2008 ARCADE ARANETA CENTER CUBAO QUEZON CITY 170 LBC EXPRESS - MM INC. LBC EXPRESS - MM INC. ROBINSONS GALLERIA December 5, 2008 EDSA COR. ORTIGAS AVE. QUEZON CITY 171 LE CROISSAN GOLDILOCKS 562-564 RIZAL AVE. December 9, 2008 MANUFACTURING INC. RONQUILLO COR. RONQUILLO ST. 172 LEARNING LEARNING #9 IMAO ST. CORINTHIAN September 5, 2008 EXPERIENTIAL EXPERIENTIAL GARDENS QUEZON CITY APPLICATIONS & APPLICATIONS & PROGRAMS (LEAP) PROGRAMS (LEAP) INC. INC. 173 LEDDA, JONATHAN JOEY'S SQUID BALLS BRGY. I, SAN FERNANDO December 11, 2008 JOSEPH D. & FRENCH FRIES CITY, LA UNION STORE 174 LIM, ANNA FELISA J. LPJ FEED SUPPLIES HAGONOY, DAVAO September 22, 2008 DEL SUR 175 LIM, CHIN BEN TRADERS PAWNSHOP OSMEA STREET, December 31, 2008 DIPOLOG CITY 176 LISSE ET CIE, INC. JF LAZARTIQUE UNIT A CYPRESS GARDEN December 18, 2008 112 VA RUFINO ST., LEGASPI VILLAGE, MAKATI 177 LITTAUA, VIRGINIA D. LITTAUA'S RIDE TANQUI, SAN FERNANDO December 17, 2008 (1 UNIT TRI) CITY, LA UNION 178 LIU, CHRISTOPHER LAO R.C.A.C COMPUTER VIACRUSIS ST., POB. October 31, 2008 SERVICES DOS, BANSALAN, DAVAO DEL SUR 179 LOPEZ, LORNA GAY L. WHITE CRANE 105 13TH AVE. CUBAO September 23, 2008 ENTERTAINMENT SERVICES 180 LORENZANO, DON-DON & GOODILYN CATBANGEN, SAN December 22, 2008 GODIMEER P. STORE FERNANDO CITY, LA UNION 181 LUANGCO, SALUD T. SARI-SARI STORE BGY. SAN ANTONIO MAC December 10, 2008 ARTHUR LEYTE 182 LUBINA, CARMEN NO BUSINESS/TRADE SAN FERNANDO, December 12, 2008 NAME BANAUE, IFUGAO 183 M3 MINESROCK M3 MINESROCK MANGANAAN, MAYANTOC, December 23, 2008 MINERALS MFG. CO. MINERALS MFG. CO. TARLAC 184 MAGLAYA, BENSON C. MAGLAYA STUDIO 8 LEONO ST. TANONG, December 16, 2008 MALABON CITY 185 MAGPAYO, ERIC V. EJB-25 BOUTIQUE SAN MIGUEL, TARLAC December 22, 2008 CITY 186 MALABON SPECIAL MALABON SPECIAL FS11 SM FOOD COURT December 3, 2008 DELI, INC. DELI, INC. MAKATI CITY 187 MALINGIN, RODRIGO A. WILFLORIAN GENERAL ALLEN AVENUE, December 19, 2008 MERCHANDISE CATBALOGAN, SAMAR 188 MANGUNE, NESTOR S. ARCHITECT BLK. 3, SAN PABLO, December 12, 2008 TARLAC CITY 189 MANINGO, CRESENCIO C. MANINGO'S FISH SAN JOSE, DIGOS CITY September 15, 2008 DEALER 190 MANUCDUC, JR., NEHEMIA JOY MKTG. STA. ROSA, CONCEPCION, December 3, 2008 RAMON G. & ENT. TARLAC 191 MANZANO, MA. TEAM FEDOWINE BARANGOBONG, STA. December 23, 2008 CONCEPCION CONST. SUPPLY LUCIA, ILOCOS SUR 192 MAPALO, TEODORA A. DORIES DRESS SHOP 49 PARAS, CANDON CITY December 16, 2008 ILOCOS SUR 193 MARAYAG, MARY ANNE MARAYAG RICE POBLACION, LABRADOR, December 10, 2008 DEALER PANGASINAN 194 MARCHESE, SUSANA V. MARCHESE'S RIDE BIDAY, SAN FERNANDO December 22, 2008 (1 UNIT TRI) CITY, LA UNION 195 MARTINEZ, BELINDA MARTINEZ VARIETY SUKI MKT. ALAMINOS December 12, 2008 STORE CITY 196 MAXIPACK, INC. MAXIPACK, INC. 2/F Y-L BLDG., 115 V.A. December 2, 2008 RUFINO COR. SALCEDO ST. 197 MEGA CELLULAR NO BUSINESS/TRADE 3/F SM CITY SAN LAZARO December 9, 2008 NETWORK INC. NAME 198 MENCIAS, MAYREEN V. TRES MAYANES PINDANGAN WEST, December 2, 2008 FURNITURE ALCALA, PANGASINAN 199 MOLEO, GIL GIL & MAR ZONE 12, MAGSAYSAY ST., December 5, 2008 MONTILLA MERCHANDISE TALISAY CITY 200 MONASTERIO, MA. MM & M ENTERPRISES 77 KAMAGONG PROJ. 3 December 17, 2008 CRISTINA BUANAN QUEZON CITY 201 MONTEGANI INC. MC JIM LEATHER B-210 2/F BLDG. B September 17, 2008 GALLERY CITIWALK II EASTWOOD CITY QUEZON CITY 202 MORALES, ALLAN I. ALL-IN-ONE INTERNET TAMBOL, CARANGIAN, December 22, 2008 CAFE TARLAC CITY 203 MORALETA, THEA DHAMSDOTCOM 3RD DOOR YPL BLDG. P. December 10, 2008 IVY B. CELLULAR SHOP ZAMORA TACLOBAN CITY 204 MORENO, DENNIS A. DEN-MORE ENTERPRISE 92 STANFORD CUBAO December 18, 2008 QUEZON CITY 205 MY GRANDMAS MY GRANDMAS UNIT 1 & 2 103 FAIRVIEW December 5, 2008 KITCHEN FOOD KITCHEN FOOD AVENUE, GREATER SERVICES SERVICES FAIRVIEW QUEZON CITY 206 NABOR, EDUARDO G. NO BUSINESS/TRADE ZONE 5 BARRA OPOL, November 26, 2008 NAME MISAMIS ORIENTAL 207 NARADA, ROSENDA A. NO BUSINESS/TRADE CALAANAN CANITOAN, December 11, 2008 NAME CAGAYAN DE ORO CITY 208 NARITA, THELMA S. THELMA'S STORE PUBLIC MARKET MAC July 10, 2008 ARTHUR LEYTE 209 NATINGGA, ZUSIMA G. ZUSIMA CAFE 105 PEREA ST., BRGY. December 9, 2008 LEGASPI VILLAGE, MAKATI CITY 210 NEBRIJA, SAMUEL N. DAILY BREAD SARILING SIKAP December 10, 2008 ENTERPRISES SAGKAHAN TACLOBAN CITY 211 NICOLAS, FREDERICK L. NICOLAS, FREDERICK L. 44 UNIT 6 12TH AVE. December 22, 2008 SOCORRO CUBAO QUEZON CITY 212 NICOLAS, MAXIMA MAXINE SPACE RENTAL 84 CAMIA ST. MALARIA December 2, 2008 RIVERA TALA BRGY. 185 ZONE 16 DIST 1 CALOOCAN CITY 213 NISPEROS, FEDERICO A. NISPEROS BOARDING LINGSAT, SAN FERNANDO January 5, 2008 HOUSE CITY, LA UNION 214 OCAMPO, MARCIAL T. WINNING EDGE RM 308 VERDE ORO BLDG. December 8, 2008 LENDING INVESTOR 535 COMMONWEALTH AVE. OLD BALARA, QUEZON CITY 215 OCAMPO, MARIO M. TRINE TRADING NAT'L. RD. COR. CORTEZ December 19, 2008 VENTURES ST. MANGALDAN, PANGASINAN 216 OGNAYON, SONIA NO BUSINESS/TRADE GOHANG, BANAUE, December 12, 2008 NAME IFUGAO 217 OLIVA, VIRGINIA LIZA V.L. OLIVA MONEY 74 RIVERSIDE SUN December 17, 2008 CHANGER VALLEY NAIA PASAY CITY 218 ONG, RUPERT ONG VETERINARY SAN VICENTE, STA. December 17, 2008 ANTHONY R. SUPPLIES & EQUIPMENT IGNACIA, TARLAC 219 PABALAN, MA. CHERRY MA. CHERRY ANNE S. MAMATID CABUYAO December 8, 2008 ANNE SAMSON PABALAN LAGUNA 220 PAJIMOLA, MA. LUCRING SARI SARI PARATONG, BACNOTAN, December 17, 2008 CLARITA C. STORE LA UNION 221 PALADO, MARITESS D. DUMAGUIN'S RIDE SANTIAGO NORTE, SAN December 17, 2008 (3 UNITS TRI) FERNANDO CITY, LA UNION 222 PANGILINAN, GLENN B. SCENTS PER CENT UNIT 3 MADISON AVE. December 22, 2008 BOUTIQUE ROBINSONS GALLERIA QUEZON CITY 223 PANGILINAN, GLENN SCENTS PER CENT G/F LEVEL ROBINSONS December 8, 2008 BIAG BOUTIQUE-ROBINSONS PLACE OLD NATIONAL PLACE SRL HIWAY TAGAPO STA. ROSA 224 PERLA REPATO BALAZON BAKERY POB. BURGOS, December 8, 2008 PANGASINAN 225 PEROCHO, ROSITA ROSE STORE IMPALAMBONG, December 15, 2008 TIMOGAN MALAYBALAY CITY 226 PESASICO, ANTONIO ST. JUDE DISTRIBUTOR - BATANGAN, VALENCIA December 9, 2008 LLANO SMB CITY 227 PETANGCO SHIRLEY SARI-SARI STORE TATC, ROXAS CITY, CAPIZ December 22, 2008 DEGONES 228 PHILRAINBOW PHILRAINBOW APPAREL L1 B1 LIIP MAMPLASAN December 2, 2008 APPAREL LTD. CORP. LTD. CORP. BIAN, LAGUNA 229 PICAR, JOSEPHINE G. DIVJODENS BOARDING CARLATAN, SAN December 22, 2008 HOUSE FERNANDO CITY, LA UNION 230 POLISTICO, ARNALDO C. ARPOL ENTERPRISES UNIT 101 GISELLE PARK December 19, 2008 PLAZA EDSA PASAY CITY 231 QUEJADA, LORETA S. H.N.C. HEALTH 2/F PACIFIC MALL, December 22, 2008 NUTRITION CENTER ML TAGARO ST. LUCENA CITY 232 QUERO, BENJAMIN B. QUERO'S RIDE PINDANGAN, PARIAN, December 1, 2008 (1 UNIT PUJ) SAN FERNANDO CITY, LA UNION 233 QUILAB, VIRGILIO QUILAB GEN. MATANAO, DAVAO DEL December 19, 2008 MERCHANDISE SUR 234 RAEL KITZ CORP. RAEL KITZ CORP. TALIBAEW, CALASIAO, December 17, 2008 PANGASINAN 235 RAMIREZ, LORNA A. BALAOAN STORE SANTIAGO NORTE, January 5, 2008 SAN FERNANDO CITY, LA UNION 236 RAMOS, HERNANDO L. HLR EATERY & P. TUAZON CUBAO September 30, 2008 CATERING SERVICES 237 RAMOS, REYNALDO T. J ALBA'S BULALO 2F EASTWOOD CITYWALK September 18, 2008 EXPRESS 1 E. RODRIGUEZ JR. AVE. 238 REGUINDIN, VERONICA Y. E-VN BARBER SHOP PANIQUI, TARLAC December 17, 2008 239 REPATO, PERLA BALAZON BAKERY POB. BURGOS, December 8, 2008 PANGASINAN 240 RIVERHEAD RIVERHEAD UPPER 19/F L.V. LOCSIN December 19, 2008 DEVELOPMENT CORP. DEVELOPMENT CORP. BLDG., 6752 AYALA AVE. MAKATI 241 ROA, MA. THERESA B. RED BEAM ENTERPRISE 274 VITO CRUZ EXT., December 12, 2008 MAKATI CITY 242 RONDINA, MELCHORA EMPHE-R DISTRIBUTOR B19 L5&7 GRACELAND II December 12, 2008 BISCOCHO SAN FRANCISCO BIAN LAGUNA 243 ROSARIO, JENNIFER JENNYS RENTAL ON AMANCORO, BINMALEY, December 10, 2008 PARTY NEEDS PANGASINAN 244 S F PIZZA PERFECT, SHAKEY'S SFLU CSI, BIDAY, SAN December 2, 2008 INC. FERNANDO CITY, LA UNION 245 SALAZAR, FRITZ M. STAR N PAWNSHOP P. GOMEZ ST. TACLOBAN July 10, 2008 CITY 246 SALVADOR, CYNTHIA A. CYNTHIA ADORMNA RR APOSTOL REALTY April 30, 2008 SALVADOR CORP. BLDG. TACLOBAN CITY 247 SAMSON, ARMENO C. ARZA MERCHANDISE PUB. MKT. STA. BARBARA December 24, 2008 PANGASINAN 248 SANTIAGO, AVELINO C. SANTIAGO MEAT STORE STA. IGNACIA, TARLAC December 10, 2008 249 SANTOS, CONCEPTA V. KEVIN & JAYSON GEN. POBLACION, CAMILING, December 22, 2008 MDSE. TARLAC 250 SAUSA, RUTHMAR SAUSA COPY CENTER RIZAL AVE., DIGOS CITY December 8, 2008 JAY A. 251 SEGISMUNDO, ISABELO NO BUSINESS/TRADE BOQUIG, BANTAY ILOCOS December 16, 2008 NAME SUR 252 SIA, LYDIA P. R.D.2.8. PODS ORTEGA ST., SAN December 17, 2008 FASTFOOD FERNANDO CITY, LA UNION 253 SIGUA, JOEL F. SIGUA'S BUS RENTAL ESTRADA, CAPAS December 12, 2008 SERVICE 254 SMTCDC FOODS CORP. SMTCDC FOODS CORP. D. SILANG ST. December 2, 2008 BATANGAS CITY 255 SOLIVEN, ELIZABETH C. NO BUSINESS/TRADE LUCABAN, BURGOS December 11, 2008 NAME ILOCOS SUR 256 SOLOMON, ERNESTO P. PUJ CASIBONG, SAN JACINTO, December 10, 2008 PANGASINAN 257 SOTTO, JOHN L. SOTTO'S RIDE SEVILLA SUR, SAN December 15, 2008 (1 UNIT TRI) FERNANDO CITY, LA UNION 258 SOUNDSRITE INC. SOUNDSRITE INC. ROCKWELL CENTER, December 17, 2008 POBLACION, MAKATI 259 STONE CLINIC INC. NO BUSINESS/TRADE GRD FLR DACON BLDG. June 17, 2008 NAME 2281 PASONG TAMO EXT. MAGALLANES MAKATI CITY 260 TABERNILLA, IKE G. EXODAR PAWNSHOP POBLACION, TANGALAN, December 12, 2008 AKLAN 261 TAMAYO, ETHEL C. MCH OPERATOR LA PAZ ST. JARO LEYTE December 10, 2008 262 TAN, GLORIA H. GABRIELLE KALIX RICE SAN VICENTE, TARLAC December 17, 2008 TRADING & GEN. MDS. CITY 263 TANDEM COMPUTER TANDEM COMPUTER 12/F MANILA BANK BLDG., December 2, 2008 INTERNATIONAL, INC. INTERNATIONAL, INC. 6772 AYALA AVE., MAKATI 264 TARLAC SAMPAGUITA TARLAC SAMPAGUITA SAN NICOLAS, TARLAC December 31, 2008 FOOD CORP. FOOD CORP. CITY 265 TENORIO, BRYAN D. X-TREME MOTOR BIKES RIZAL AVE., DIGOS CITY December 9, 2008 266 TOMINES, JUSTINA D. JT MACHINES & REAL ST. NALIBUNAN July 10, 2008 WELDING SHOP ABUYOG LEYTE 267 TUBAL, NORMAN V. NORMAN AUTO REPAIR BULWANG, NUMANCIA, December 12, 2008 SHOP AKLAN 268 TUNGOL, MARICHELLE N. M.N. TUNGOL SARI SARI PORO, SAN FERNANDO December 17, 2008 STORE CITY, LA UNION 269 UNA MOBILE UNA MOBILE UNIT 22 LVN TOWNHOMES December 23, 2008 CATERERS INC. CATERERS INC. P. TUAZON QUEZON CITY 270 VAFLOR, P. VAFLOR STORE 125-A HIGHWAY 301 July 10, 2008 PURIFICACION C. TACLOBAN CITY 271 VARGAS, ALEGRIA BRENDAS GLASSWARE CALVO ST., MANGATAREM, December 5, 2008 & UTENSILS PANGASINAN 272 VELASCO, ERNA N. ENV ENTERPRISES 94 BANAOANG, CALASIAO, December 19, 2008 PANGASINAN 273 VELASCO, MARIE FANTASTIC SMILE 1702 MEDICAL PLAZA December 5, 2008 KRISTINE PABUNAN DENTAL CLINIC BLDG. AMORSOLO ST., LEGASPI VILLAGE MAKATI 274 VILLALUZ, RAQUEL L. VILLALUZ BEAUTY TAPUAC DIST. December 2, 2008 PARLOR DAGUPAN CITY 275 VILLANUEVA, RUBEN G. MARCO COPRA DEALER 74 HOLLYWOOD NULA July 10, 2008 TULA TACLOBAN CITY 276 VILLOTA, MARIVIC T. SABAOTH SNAX HAUS 272 TAPUAC DIST. December 10, 2008 DAGUPAN CITY 277 VIRAY, WILFREDO L. POWER MOVER PETRON 145 TANDANG SORA AVE. December 5, 2008 SERVICE CENTER TANDANG SORA, QUEZON CITY 278 VIVAR, HECTOR HELAINE FOODS ROBINSON'S PLACE December 8, 2008 VICENTE TAGAPO STA. ROSA LAGUNA 279 VOLANTE, DINA T. DVFS INTERNET CAFE 4 AVOCADO ST. POTRERO, December 16, 2008 MALABON CITY 280 WATCH & SEE WATCH & SEE POWER PLANT MALL, December 12, 2008 CORPORATION CORPORATION POBLACION, MAKATI 281 WATCH N' SEE CORP. TIMEX SHOP, THE 2/F GLORIETTA 3, AYALA December 9, 2008 GLORIETTA 3 CENTER, MAKATI 282 WATCH N' SEE CORP. WATCH N' SEE CORP. 6/F GREENBELT MALL December 9, 2008 AYALA CENTER, MAKATI 283 WORDTEXT SYSTEMS AIKONTECH U-30 UPPER G/F ALI MALL September 8, 2008 INCORPORATED ELECTRONICS SERVICE SOCORRO CUBAO CTR-ALI MALL QUEZON CITY 284 YAMAMOTO, LILIA YAMAMOTO STO. ROSARIO, CAPAS, December 5, 2008 CAPUNO ENTERPRISES TARLAC 285 YAP PHILIP LAO TGVEND-PHIL. G/F POEA BLDG. October 31, 2008 ENTERPRISES ORTIGAS AVE. MANDALUYONG CITY 286 YARANON, TERESITA RHEACHELRAY STORE SANTIAGO SUR, SAN December 24, 2008 LOURDES C. FERNANDO CITY, LA UNION 287 YOGARATNAM, YOGARATNAM'S RIDE NAGUITUBAN, SAN JUAN, December 2, 2008 MARILOU B. (1 UNIT PUJ) LA UNION 288 ZAGU FOOD CORP. ZAGU FOOD CORP. FOOD STALL #14 September 12, 2008 SM FOOD COURT SM CUBAO 289 ZAGU FOODS CORP. ZAGU FOODS CORP. BLVD. FOODCOURT September 12, 2008 SHOPWISE All internal revenue officials, employees and others concerned are requested to promptly notify this Office in the event that the abovementioned taxpayers are found to be still conducting business transactions and/or issuing Official Receipts, Sales Invoices and other Accounting Forms after the effectivity date of closure or cessation of business. Everyone is enjoined to give this Circular as wide a publicity as possible. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue

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