Professional Documents
Culture Documents
QUEZON CITY
THIRD DIVISION
Petitioner,
Members:
BAUTISTA, Chairperson
FABON-VICTORINO, and
RINGPIS-LIBAN, ]].
-versus-
COMMISSIONER OF
INTERNAL REVENUE,
Respondent.
Promulgated:
}{---------------------------------------------------------------------------------------------------){
DECISION
RIN GPIS-LIBAN, .L:
Before the Court are consolidated Petitions for Review under Section 3(a)(2)
of Rule 4 of the 2005 Revised Rules of the Court of Tax Appeals (RRCTA), as
amended, and pursuant to Section 112(c) of the National Internal Revenue Code
(Tax Code), for the refund/issuance of tax credit certificates for the excess and
unutilized input value-added tax (VAT) accrued by the petitioner from its domestic
purchases of goods and services attributable to VAT zero-rated sales for the first
and second quarters of calendar year 2009 in the aggregate amount of
P18,824,845.60, broken down as follows:
CTACaseNo.
Period Covered
8259
8296
8,521 '726.3 7
Total
18,824,845.60
Petitioner filed its Petition for Review seeking refund for the first quarter of
2009 on April 1, 2011, docketed as CTA Case No. 8259. Petitioner's Petition fofr
1
Petition for Review, CTA Case No. 8259, Docket, Vol. One, p. 15.
Petition for Review, CTA Case No. 8296, p. 15.
DECISION
CTA CASE NOS. 8259 & 8296
Page 2 of 28
Review for the second quarter of 2009 was filed on June 21, 2011, docketed as
CTA Case No. 8296. These cases were ordered consolidated by this Court upon
petitioner's motion on October 27, 2011.
THE PARTIES
The petitioner is a domestic corporation duly registered with and authorized
by the Securities and Exchange Commission (SEC) to engage in the manufacture,
production, purchase, wholesale, importation, marketing and dealing in general of
all kinds of industrial, medical and specialty liquid gases, other chemicals and their
residual components. 3 Petitioner's principal place of business is currently at 12/F
Ecotower Building, 32nd Avenue cor. 7th Street, Bonifacio Global City, Taguig
City.
The respondent is the duly-appointed Commissioner of the Bureau of
Internal Revenue (BIR), vested with authority to, inter alia, decide refunds of
internal revenue taxes, fees or other charges, penalties imposed in relation thereto,
or other matters arising under the National Internal Revenue Code or other laws
administered by the BIR, and holding office at the BIR National Office Building,
Diliman, Quezon City.
JURISDICTIONAL FACTS
Section 112(A) of the Tax Code states that:
DECISION
CTA CASE NOS. 8259 & 8296
Page 3 of28
years from the said dates, petitioner had until March 31, 2011 and June 30, 2011,
respectively, within which to file its administrative claims for refund/tax credit
certificate. Evidently, petitioner's administrative claims for refund/tax credit
certificate were seasonably filed within two years from the close of the taxable
quarters, as shown below:
CTACase
No.
8259
8296
Period
Covered
1st Qtr - 2009
2nd Qtr - 2009
Close of the
Taxable
Quarter
March 31, 2009
June 30, 2009
Date of :filing of
Administrative
Claim
Nov. 5, 20104
Jan. 27, 2011 5
Exhibit "C".
Exhibit "TT".
DECISION
CTA CASE NOS. 8259 & 8296
Page 4 of28
CTA
Case
No.
8259
8296
Taxable
Quarter of
2009
1st Quarter
2nd Quarter
Date of Filing
Administrative
Claim
Nov. 5, 2010
Jan.27,2011
End of 30 days
from the
expiration of the
120 days
April4, 2011
June 26, 2011
Date of Filing
of Judicial
Claim
April1, 2011
June 21, 2011
Clearly from the above, petitioner's judicial claims for the first and second
quarters of 2009 were timely filed within the "120-30" day period required under
Section 112(C) of the NIRC of 1997, as amended. The consolidated Petitions for
Review are therefore well within the jurisdiction of the Court.
FACTUAL ANTECEDENTS
In the course of its operations, petitioner generates VATable, VAT-exempt,
and VAT zero-rated sales by selling its products and rendering related services to
various domestic entities, including corporations registered with the Philippine
Economic Zone Authority (PEZA) under Republic Act (RA) No. 79166 , as
amended, with the Subic Bay Metropolitan Authority (SBMA) under RA 72277, as
amended, and with the Board of Investments (BOI) under Executive Order (EO)
No. 2268 , with whom petitioner deals with pursuant to service agreements. 9
For the first and second quarters of 2009, petitioner recorded its VATable,
VAT-exempt, and VAT zero-rated sales in the following amounts:
CY2009
VATable sales
First Quarter
Second Quarter
TOTAL
p 64,069,544.00
83,724,354.42
p 147,793,898.42
VAT-exempt
sales
p 1,068, 794.40
1,263,093.64
p 2,331,888.04
For the same period, petitioner recorded the following amounts of output
VAT resulting from its VATable sales, pursuant to the Tax Code and Revenue
Regulations (RR) No. 16-2005, as amended:
CY2009
First Quarter
Second Quarter
TOTAL
6
7
8
9
DECISION
CTA CASE NOS. 8259 & 8296
Page 5 of 28
p 2,441,526.42
Input VAT
from domestic
purchases of
services
p 8,893,809.49
1,963,791.28
p 4,405,317.70
Input VAT
from domestic
purchases of
~oods
First Quarter
Second Quarter
TOTAL
Input VAT
from
importation of
TOTAL
INPUT VAT
~oods
p 3,011,079.00
p 14,346,414.91
9,334,403.67
1,773,381.10
13,071,576.05
p 18,228,213.16
p 4,784,460.10
p 27,417,990.96
10
Exhibit "1".
Exhibit "J".
12
Exhibit "S".
11
DECISION
CTA CASE NOS. 8259 & 8296
Page 6 of28
was claiming P8,521,726.37 for refund/tax credit, thereby taking out the amount
from the bulk of input VAT to be carried-over to succeeding quarters.
Combining both amounts, petitioner claims a total of P18,824,845.60
representing excess and unutilized input VAT from the first and second quarters of
2009 attributable to its VAT zero-rated sales.
Pursuant to the Tax Code and prevailing BIR regulations, petitioner filed its
administrative applications for issuance of tax credit certificate/ refund of excess
input tax for the first and second quarters of 2009, with the BIR's Large Taxpayers
Audit and Investigation Division II (BIR-LTAID).
The application for the first quarter of 2009 was filed with the BIR-LTAID
on November 5, 2010, complete with supporting documents. 13 The application for
the second quarter of 2009 was filed with the BIR-LTAID on January 27, 2011,
complete with supporting documents. 14
After 120 days without action on respondent's part, petitioner elevated its
claims for refund/ tax credit to this Court via Petitions for Review. Its Petition for
Review for its claim for the first quarter of 2009 was filed on April 1, 2011 and was
docketed as CTA Case No. 8259. Its Petition for Review for its claim for the
second quarter of 2009 was filed on June 21, 2011, and was docketed as CTA Case
No. 8296.
Respondent filed her Answer in CTA Case No. 8259 on May 27, 2011, after
having sought extension to file the same. Her Answer in CTA Case No. 8296, on
the other hand, was filed on July 21, 2011. Both cited the following Special and
Affirmative Defenses:
1. A valid claim for refund should consist of the following:
a. a written claim for refund filed by the taxpayer with the
Commissioner of Internal Revenue which is a mandatory
requirement. Without this requirement, the CIR is without any
authority to refund15;
b. the claim for refund must be a categorical demand for
reimbursement; any
13
Exhibit "C".
Exhibit "TT".
15
Docket, p. 115.
14
DECISION
CTA CASE NOS. 8259 & 8296
Page 7 of28
c. The claim for refund must be filed within two years from date of
payment of the tax or penalty regardless of any supervening cause.
In claims for refund, the thirty-day period to appeal should be
within the two-year prescriptive period;16
2. It is incumbent upon petitioner to prove that the alleged claim for refund
was filed within the prescriptive period provided under the law, rules, and
jurisprudence;
3. Petitioner must prove that the input taxes allegedly paid by petitioner on
its domestic purchases of non-capital goods and service, services
rendered by non-residents and importation of non-capital goods for the
first and second quarters of 2009 were attributable to its zero-rated sales
and such have not been applied against any output tax and were not
carried over in the succeeding taxable quarter or quarters;
4. Petitioner must prove that its domestic purchases of goods and services
were made in the course of its trade or business, properly supported by
VAT invoices and/ or official receipts and other documents, such as
subsidiary purchase journal, showing that it actually paid VAT in
compliance with Sections 110(A)(2), 113(A) and 237 of the Tax Code,
and in pursuance to Section 4.104.5(a) and (b) ofRR No. 7-95;
5. Petitioner must substantiate its claim for refund in accordance with RR
No. 53-199817 which provides requirements in claims for refund
involving excess or unutilized input VAT;
6. Petitioner's claim for refund is subject to administrative
investigation/ examination and pending closure of this investigation, no
grant of refund may be given to petitioner based on the filed claim; and
7. A claim for refund partakes the nature of exemption from taxation and is
thus, construed against the taxpayer and in favor of the State.
Upon petitioner's motion, CTA Case No. 8296 was ordered consolidated
with CTA Case No. 8259 in a Resolution issued on October 27, 2011r/'
16
17
ld.
Checklist of Documents to be Submitted by a Taxpayer upon Audit of his Tax Liabilities as well as of the
Mandatory Reporting Requirements to be Prepared by a Revenue Officer, all of which Comprise a Complete Tax
Docket.
DECISION
CTA CASE NOS. 8259 & 8296
Page 8 of28
The Pre-trial Conference was held on July 12, 2012 wherein both petitioner
and respondent agreed to file a joint stipulation of facts and issues. Both parties
filed their Joint Stipulation of Facts and Issues on August 10, 2012. The Pre-Trial
Order for these consolidated cases was issued on September 10, 2012, thereby
terminating the pre-trial.
Trial ensued thereafter. Petitioner presented its witnesses: 1) Leah R. Acasio,
its Accounting Manager, who testified on matters in her sworn statement dated
October 3, 201218; 2) Daisy C. Egpit, its Sales Administration Assistant Manager,
who testified on matters in her sworn statement dated April 24, 2013; and 3)
Emmanuel Y. Mendoza, the Independent CPA commissioned by the Court for the
consolidated cases who testified on matters in his sworn statement dated May 27,
2013.
On June 19, 2013, petitioner filed its Formal Offer of Evidence to which
respondent filed her Comment on June 25,2013.
After further proceedings and after having filed its Supplemental Formal
Offer of Exhibits on November 5, 2013, petitioner formally rested its case on
January 3, 2014. Respondent then manifested that she would not be presenting
evidence.
In a Resolution dated January 3, 2014, the parties were given time to file
their respective memoranda.
On February 28, 2014, respondent filed her Manifestation that she would be
adopting the arguments raised in her Answers ftled on May 27, 2011, and July 21,
2011, in CTA Case No. 8259 and CTA Case No. 8296, respectively, as her
Memorandum.
Petitioner filed its Memorandum19 on March 11, 2014, together with a
Motion to Admit the same for having been filed beyond the extended period
allowed by the Court. This was granted in a Resolution dated May 19, 2014.
Considering the petitioner's Memorandum and respondent's Manifestation, the
case was then submitted for decision.
ISSUES20
The parties stipulated that the sole issue to be resolved in this case is(v""
18
19
20
Exhibit SSS.
Docket, pp. 1717-1743.
Joint Stipulation of Facts and Issue (JSFI), Stipulation of Issue, CTA Case No. 8259, Docket, Vol 2, p. 924.
DECISION
CTA CASE NOS. 8259 & 8296
Page 9 of28
DISCUSSION
Petitioner's claim finds legal basis in Section 112(A) of the Tax Code, as
amended, which provides:
XXX
XXX
DECISION
CTA CASE NOS. 8259 & 8296
Page 10 of28
Luzon Hydro Corporation vs. Commissioner of Internal Revenue, G.R. No. 188260, November 13, 2013.
JSFI, Stipulation of Facts, par. 4, CTA Case No. 8259, Docket, Vol. 2, p. 923.
23
JSFI, Stipulation of Facts, par. 3, CTA Case No. 8259, Docket, Vol. 2, p. 923.
22
DECISION
CTA CASE NOS. 8259 & 8296
Page 11 of 28
value added tax equivalent to ten percent (10%) of the gross selling
price or gross value in money of the goods or properties sold,
bartered or exchanged, such tax to be paid by the seller or transferor:
Provided, That the President, upon the recommendation of the
Secretary of Finance, shall, effective January 1, 2006, raise the rate of
value-added tax to twelve percent (12%), after any of the following
conditions has been satisfied:
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
DECISION
CTA CASE NOS. 8259 & 8296
Page 12 of 28
DECISION
CTA CASE NOS. 8259 & 8296
Page 13 of28
XXX
XXX
XXX
XXX
24
DECISION
CTA CASE NOS. 8259 & 8296
Page 14 of28
XXX
XXX
DECISION
CTA CASE NOS. 8259 & 8296
Page 15 of28
XXX
XXX
DECISION
CTA CASE NOS. 8259 & 8296
Page 16 of 28
Exhibit
"I"
"]"
Taxable Quarter
of2009
1st Quarter
2nd Quarter
Total
Zero-Rated
Sales /Receipts
p
145,334,264.90
159,178,836.06
p
304,513,100.96
DECISION
CTA CASE NOS. 8259 & 8296
Page 17 of 28
1st Quarter
2nd Quarter
p 145,334,264.90 p 159,178,836.06
Total
p 304,513,100.96
p 65,137,478.55 p 70,127,430.89
p 135,264,909.44
1,556,385.22
1,556,385.22
9,014,165.90
151,812.31
9,165,978.21
260,620.00
309,500.00
570,120.00
1,200,730.44
1,361,774.56
2,562,505.00
3,764,984.30
3,524,473.99
7,289,458.29
293,999.79
396,980.76
p 81,228,364.20 p 75,871,972.51
p 64,105,900.70 p 83,306,863.55
690,980.55
p 157,100,336.71
p 147,412,764.25
Consequendy, only the portion of the input VAT claim attributable to the
valid zero-rated sales of P147,412,764.25 will be considered for refund. The rate to
be applied is based on the valid zero-rated sales over the total amount of reported
zero-rated sales/receipts, computed as follows:
Taxable Year
2009
1st Quarter
31
32
33
Ex h.
"I"
Total
Sales/Receipts per
Returns
p 210,472,603.30
Valid Zero-Rated
Sales
p 64,105,900.70
DECISION
CTA CASE NOS. 8259 & 8296
Page 18 of 28
2nd Quarter
"]"
244,166,284.12
p 454,638,887.42
83,306,863.55
p 147,412,764.25
34.118905%
After having resolved that petlttoner had VAT zero-rated sales for the
subject period of claim in the total amount of P147,412,764.25, we proceed to the
determination of whether petitioner incurred input taxes in connection thereto.
Petitioner submitted various suppliers' official receipts, invoices, BOC
Import Entry Internal Revenue Declarations (IEIRDs) and other documents 34 in
support of the input taxes reflected in its Quarterly VAT Returns for the first and
second quarters of 2009 in the aggregate sum of P27,417,990.96, broken down as
follows:
1st Quarter
Exhibit "I"
Purchase of Capital Goods not
exceeding P1Million
Purchase of Capital Goods
exceeding P1Million
Domestic Purchase of Goods other
than Capital Goods
Importation of Goods other than
Capital Goods
Domestic Purchase of Services
Total
96,137.69
2nd Quarter
Exhibit 'T'
p
79,825.71
Total
175,963.40
478,390.70
467,243.31
945,634.01
1,866,998.03
1,416,722.26
3,283,720.29
3,011,079.00
8,893,809.49
p 14,346,414.91
1,773,381.10
9,334,403.67
p 13,071,576.05
4,784,460.10
18,228,213.16
p 27,417,990.96
Findings
Services
Properly Substantiated
1. Input VAT on domestic
purchases and importation
supported by documents
such as VAT ORs and VAT
invoices, BOC IEIRD, BOC
ORs and Bank ORs
(Annexes A-1, A-2, A-3, A11,A-12,A-13 andA-14 if
Exhibit '0 5 -1")
p 8,733,076.06 p
a. First Quarter of 2009
34
35
Goods
Capital
Goods
Exceeding
PlMillion
Importation
Total
DECISION
CTA CASE NOS. 8259 & 8296
Page 19 of 28
7,596,977.99
b. Second Quarter of 2009
Subtotal P16,330,054.05
1,406,113.00
P2,365,427. 77
470,393.31
P778,954.76
1,572,026.10
P3,793,512.10
98,884.66
92,158.63
29,256.81
p 77,629.25
-
p 292,331.00
-
1,417,163.08
1,718,686.92
25,969.00
25,969.00
11,045,510.40
P23,267 ,948.68
Other Findings
1. Input VAT on domestic
purchases of services
supported by ORs with preprinted Non-VAT/NV
(Annex A4 ofExhibit '0'1")
p
10,709.56
a. First Quarter of 2009
1,492.10
b. Second Quarter of 2009
2. Input VAT on domestic
purchases of services
supported by documents
such as invoices, statement
of accounts, statements of
charges, billing statements
and credit memos (Annex A5 ofExhibit 'v-'-1")
98,884.66
a. First Quarter of 2009
92,158.63
b. Second Quarter of 2009
3. Input VAT on domestic
purchases of goods
supported by documents
such as ORs (AnnexA-6 of
Exhibit '0 5-1")
p 29,256.81
a. FirstQuarter of 2009
4. Input VAT on domestic
purchases and importation
supported by documents
dated outside the period of
claim (Annexes A-7, A-8, A9 andA-16 ofExhibit '0 5-1")
a. First Quarter of 2009
23,087.73
924,115.10
b. Second Quarter of 2009
1,616,754.95
101,931.97
5. Input VAT on
importation wherein the
amount of input VAT in
supporting documents is
lower than the amount of
input VAT in schedule
(Annex A -15 ofExhibit '0 5 1")
a. Second Quarter of 2009
6. Input VAT on domestic
purchases and importation
with no available supporting
documents (Annexes A -10
andA-17 rifExhibit '0 5-1")
a. First Quarter of 2009
b: Second Quarter of 2009
Subtotal p 1,843,087.63 P1,055,303.88
TOTAL
p 18,173,141.68 P3,420,731.65
P177,629.25 p 318,300.00
P956,584.01 P4,111,812.10
10,709.56
1,492.10
567,962.53
187,758.99
p 4,150,042.28
P27,417,990.96
DECISION
CTA CASE NOS. 8259 & 8296
Page 20 of28
Save for the amount of P25,969.00, the input taxes enumerated under the
"Other Findings" shall be disallowed for not being properly substantiated by VAT
invoices or official receipts in accordance with Sections 11 O(A) and 113(A) and (B)
of the Tax Code, as amended, and as implemented by Sections 4.110-8 and 4.113-1
ofRR No. 16-2005, as amended.
With regard to the input taxes of P25,969.00 (item no. 5) pertrurung to
petitioner's importation wherein the input VAT per the supporting document is
lower than the input VAT per schedule, only the difference in the amount of
P250.00 shall be disallowed. Thus, of the P4,150,042.28 input taxes listed under
the ICPA's "Other Findings", only the amount of P4,124,323.28 should be
disallowed as computed below:
p
4,150,042.28
25,969.00
250.00
p 4,124,323.28
1st Quarter
2nd Quarter
Total
802,423.62
p 1,762,443.30
p 2,564,866.92
4,272.00
9,312.42
13,584.42
1,554,736.94
1,766,183.32
3,320,920.26
10,037.00
10,037.00
28,308.78
28,308.78
DECISION
CTA CASE NOS. 8259 & 8296
Page 21 of28
8,676.00
8,676.00
25,200.73
25,200.73
1,981,608.00
P4,405,226.07
998,347.10
P4,546,323.14
2,979,955.10
P8,951,549.21
Further, this Court observes that the ICPA accounted for the input tax on
purchases of capital goods exceeding P1 million in the amount of P956,584.01
which is higher than the amount of P945,634.01 reflected in the petitioner's
Quarterly VAT Returns, as shown below:
1st Quarter
2nd Quarter
p 470,393.31
467,243.31
p
3,150.00
486,190.70
478,390.70
7,800.00
Total
p 956,584.01
945,634.01
p 10,950.00
Moreover, this Court notes that petitioner's input VAT from purchase of
capital goods exceeding P1 million as declared in its Quarterly VAT Returns in the
amount of P478,390.70 and P467,243.31 were being claimed in full. Considering
the previously disallowed input tax, only the balance (net of disallowances per
ICPA report and per this Court's findings) in the respective amounts of
P272,452.67 and P470,393.31 for the first and second quarters of 2009 remain in
the petitioner's claim, computed as follows:
1st Quarter
2nd Quarter
p 478,390.70
177,629.25
28,308.78
p 272,452.67
467,243.31
p 467,243.31
Total
p
945,634.01
177,629.25
28,308.78
p 739,695.98
DECISION
CTA CASE NOS. 8259 & 8296
Page 22 of 28
The amounts of P272,452.67 and P467 ,243.31 are broken down as follows:
Supplier's Name
Exhibit
First Quarter of 2009
january
"UUU-1986" JM Brenton Industries
"UUU-1987" Samaritan Industrial Sales
March
"UUU-1988" Alliance Industrial Sales
"UUU-1989" Coren Dig!tal Prints
"UUU -1990" F&A Industrial Sales
"UUU-1991" Fairchild Process Controls
"UUU-1992" Fairchild Process Controls
"UUU-1993" Fairchild Process Controls
"UUU -1994" Fairchild Process Controls
"UUU-1995" Fairchild Process Controls
"UUU-1996" Fairchild Process Controls
"UUU-1997" Fairchild Process Controls
"UUU-1998" Fairchild Process Controls
"UUU-1999" Fairchild Process Controls
"UUU-2000" Fairchild Process Controls
"UUU-2001" General Electric Phils., Inc.
"UUU-2002" Gilbilt Industrial Marketing
"UUU-2003" Instrumentation & Control Specialist, Inc.
"UUU-2004" MS]C Electrical & Construction S~ly
"UUU-2005" Niagara Industrial Equipment Corp.
"UUU-2006" RS Components Limited
"UUU-2007" Samaritan Industrial Sales
"UUU-2008" Samaritan Industrial Sales
"UUU-2009" Samaritan Industrial Sales
"UUU-2010" Samaritan Industrial Sales
"UUU-2011" Top Rigid Industrial Safety Supply, Inc.
"UUU-2012" Top Rigid Industrial Safety Supply, Inc.
"UUU-2013" Top Rigid Industrial Safety Supply, Inc.
"UUU-2014" Top Rigid Industrial Safety Supply, Inc.
"UUU-2015" Top Rigid Industrial Safety Sl!Pply, Inc.
"UUU-2016" T~ Rig!d Industrial Safety Supply, Inc.
"UUU-2017" Windshear International Philippines, Inc.
"UUU-2018" Xtreme Heat Industrial Sales
"UUU-2019" Y okogawa Phils., Inc.
Subtotal
Second Quarter of 2009
May
"UUU-2020"
"UUU-2021"
"UUU-2022"
"UUU-2023"
"UUU-2024"
Invoice Date
1/9/2009
1/1/2009
Input VAT
2/5/2009
3/6/2009
2/27/2009
3/3/2009
3/3/2009
3/3/2009
3/3/2009
3/11/2009
3/11/2009
3/11/2009
3/18/2009
3/18/2009
3/18/2009
3/3/2009
3/12/2009
3/23/2009
3/17/2009
2/17/2009
2/19/2009
2/25/2009
3/12/2009
3/18/2009
3/18/2009
2/24/2009
2/27/2009
3/2/2009
2/26/2009
3/7/2009
3/19/2009
3/5/2009
2/2/2009
2/16/2009
5/5/2009
5/7/2009
5/9/2009
5/18/2009
5/8/2009
20,220.24
1,326.43
22,728.00
2,142.85
964.28
50,460.00
4,752.00
5,940.00
5,940.00
16,680.00
20,400.00
10,200.00
19,800.00
5,760.00
12,948.00
17,182.80
1,317.86
8,940.00
844.39
6,471.43
1,670.76
2,154.60
1,623.54
1,840.70
832.26
996.32
1,469.70
2,119.28
1,851.46
1,612.38
5,298.22
3,672.00
2,260.72
10,032.48
272,452.70
8,640.00
5,640.00
2,445.21
3,320.10
13,280.40
DECISION
CTA CASE NOS. 8259 & 8296
Page 23 of 28
5/8/2009
5/19/2009
5/7/2009
5/7/2009
4/3/2009
4/27/2009
4/28/2009
5/21/2009
5/14/2009
1,821.43
3,307.20
1,612.38
3,163.24
1,420.71
1,123.71
66,651.97
51,752.40
119,188.05
5/19/2009
5/28/2009
5/11/2009
5/25/2009
5/25/2009
5/25/2009
5/27/2009
6/1/2009
5/30/2009
4/30/2009
5/28/2009
6/9/2009
6/4/2009
5/14/2009
6/23/2009
6/23/2009
6/25/2009
6/1/2009
6/22/2009
6/11/2009
6/15/2009
3/21/2009
3,210.32
2,868.20
4,773.21
4,178.57
3,000.00
5,568.00
19,008.00
1,821.43
900.00
27,988.80
31,206.00
30,702.86
24,107.98
7,639.26
5,211.42
1,055.35
2,836.07
3,679.02
332.22
925.36
1,221.43
1,643.01
p
467,243.31
p 739,696.0137
Pursuant to Section 11 O(A) of the Tax Code, as amended, input VAT claim
on capital goods purchases attributable to zero-rated sales may be claimed either in
full during the month of acquisition, or spread over a period of time, depending on
the aggregate acquisition cost of the capital goods in the calendar month. If the
aggregate acquisition cost exceeds P1Million, the claim for input tax should be
spread over 60 months or the estimated useful life of the capital goods, whichever
is shorter. On the other hand, if aggregate acquisition cost does not exceed
P1 Million, the total input taxes shall be allowed as credit/ refund in the month of
acquisition(~"
37
DECISION
CTA CASE NOS. 8259 & 8296
Page 24 of28
Applying the provisions of Section 110(A) to the present case, out of the
P739,695.98 input VAT incurred by petitioner on capital goods exceeding Pl
million, only the amounts of P13,622.64 and P12,510.17 are creditable or
refundable for the first and second quarters of taxable year 2009, computed as
follows:
Exhibit
Input VAT
11
EXh'b't
I I 0 - 1", p. 6, par. 1.
Useful
Life (in
Months) 38
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
Monthly
Input Tax
Credit
337.00
22.11
378.80
35.71
16.07
841.00
79.20
99.00
99.00
278.00
340.00
170.00
330.00
96.00
215.80
286.38
21.96
149.00
14.07
107.86
27.85
35.91
27.06
30.68
13.87
16.61
24.50
35.32
30.86
26.87
88.30
61.20
37.68
167.21
1,011.01
66.32
378.80
35.71
16.07
841.00
79.20
99.00
99.00
278.00
340.00
170.00
330.00
96.00
215.80
286.38
21.96
149.00
14.07
107.86
27.85
35.91
27.06
30.68
13.87
16.61
24.50
35.32
30.86
26.87
88.30
61.20
37.68
167.21
Subtotal
2nd Quarter
1,011.01
66.32
1,136.40
107.14
48.21
2,523.00
237.60
297.00
297.00
834.00
1,020.00
510.00
990.00
288.00
647.40
859.14
65.89
447.00
42.22
323.57
83.54
107.73
81.18
92.04
41.61
49.82
73.49
105.96
92.57
80.62
264.91
183.60
113.04
501.62
13,622.64
DECISION
CTA CASE NOS. 8259 & 8296
Page 25 of 28
May
"UUU-2020
"UUU-2021
"UUU-2022
"UUU-2023
"UUU-2024
"UUU-2025
"UUU-2026
"UUU-2027
"UUU-2028
"UUU-2029
"UUU-2030
"UUU-2031
"UUU-2032
"UUU-2033
June
"UUU-2034
"UUU-2035
"UUU-2036
"UUU-2037
"UUU-2038
"UUU-2039
"UUU-2040
"UUU-2041
"UUU-2042
"UUU-2043
"UUU-2044
"UUU-2045
"UUU-2046
"UUU-2047
"UUU-2048
"UUU-2049
"UUU-2050
"UUU-2051
"UUU-2052
"UUU-2053
"UUU-2054
"UUU-2055
8,640.00
5,640.00
2,445.21
3,320.10
13,280.40
1,821.43
3,307.20
1,612.38
3,163.24
1,420.71
1,123.71
66,651.97
51,752.40
119,188.05
60
60
60
60
60
60
60
60
60
60
60
60
60
60
3,210.32
2,868.20
4,773.21
4,178.57
3,000.00
5,568.00
19,008.00
1,821.43
900.00
27,988.80
31,206.00
30,702.86
24,107.98
7,639.26
5,211.42
1,055.35
2,836.07
3,679.02
332.22
925.36
1,221.43
1,643.01
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
144.00
94.00
40.75
55.34
221.34
30.36
55.12
26.87
52.72
23.68
18.73
1,110.87
862.54
1,986.47
53.51
47.80
79.55
69.64
50.00
92.80
316.80
30.36
15.00
466.48
520.10
511.71
401.80
127.32
86.86
17.59
47.27
61.32
5.54
15.42
20.36
27.38
Subtotal p
TOTAL p
288.00
188.00
81.51
110.67
442.68
60.71
110.24
53.75
105.44
47.36
37.46
2,221.73
1,725.08
3,972.94
53.51
47.80
79.55
69.64
50.00
92.80
316.80
30.36
15.00
466.48
520.10
511.71
401.80
127.32
86.86
17.59
47.27
61.32
5.54
15.42
20.36
27.38
12,510.17
26,132.80
p 14,346,414.91
2nd Quarter
p 13,071,576.05
Total
p 27,417,990.96
DECISION
CTA CASE NOS. 8259 & 8296
Page 26 of28
2,123,976.64
4,405,226.07
2,000,346.64
4,546,323.14
4,124,323.28
8,951,549.21
272,452.67
467,243.31
739,695.98
(13,622.64)
(12,510.17)
(26,132.81)
6,788,032.74
7,001,402.92
p 13,789,435.66
7,558,382.17
6,070,173.13
p 13,628,555.30
At this point, the Court took into consideration the output taxes reported by
petitioner in its Quarterly VAT Returns for the first and second quarters of taxable
year 2009 and compared the same with the foregoing substantiated input taxes, to
wit:
1st Quarter
p 7,688,345.28
7,558,382.17
p 129,963.11
Output Tax
Less: Valid Input Tax
2nd Quarter
39
p 10,046,922.53
6,070,173.13
p 3,976,749.40
Total
40
p 17,735,267.81
13,628,555.30
p 4,106,712.51
As shown above, petitioner's properly substantiated input taxes for the first
and second quarters of 2009 are not enough to cover its output taxes for the same
period. While petitioner reflected in its Quarterly VAT Return for the first quarter
of 2009, the amount of P181,171,453.0241 as "Input Tax Carried Over from
Previous Quarter", this Court finds that petitioner failed to present VAT invoices
or receipts to prove the existence of such amount. Hence, the input tax carry-over
of P181,171,453.02 cannot be validly applied against petitioner's output tax
pursuant to Section 110(A) in relation to Section 110(B) of the Tax Code, as
amended, which states:
"SEC. 110. Tax Credits.-"A. Creditable Input Tax. --
39
40
41
XXX
xxxrf'
DECISION
CTA CASE NOS. 8259 & 8296
Page 27 of28
~.~-j
-~
. PABON-VICTORINO
ATTESTATION
I attest that the conclusions in the above decision were reached in
consultation before the case was assigned to the writer of the opinion of the
Court's Division.
LOVE
DECISION
CTA CASE NOS. 8259 & 8296
Page 28 of 28
CERTIFICATION
Pursuant to Article VIII, Section 13 of the Constitution, and the Division
Chairperson's Attestation, it is hereby certified that the conclusions in the above
Decision were reached in consultation before the case was assigned to the writer of
the opinion of this Court.
Presiding Justice
ANNEXA
Exhibit
Invoice Date
Customer's Name
Amount of Sales
(in PhP)
--~-------
1)
-~----
----
_._
____
-~
----
---
~--~--
-~
4 000.00
4 000.00
39,000.00
58 500.00
65 000.00
65 000.00
65 000.00
78 000.00
71500.00
32 500.00
19 500.00
39 000.00
39 000.00
65 000.00
26 000.00
10 000.00
52 000.00
450.00
14 500.00
11600.00
17 000.00
20,400.00
23,800.00
23,800.00
476,611.39
1,920.00
18,000.00
15 000.00
7,500.00
46 000.00
15 000.00
7 500.00
7 500.00
703,634.41
5100.00
5 000.00
19,800.00
55,500.00
22,000.00
16,000.00
16,000.00
24,500.00
16,000.00
24,500.00
28,653.55
27,803.89
23,775.83
4,500.00
4,500.00
4,980.00
3,320.00
17,500.00
200.00
page 1 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
---
----------
---
r-----
--
Exhibit
Invoice Date
"XXX-48
"XXX-49
"XXX-155
"XXX-58
"XXX-5
"XXX-68
"XXX-114
"XXX-163
"XXX-218
"XXX-40
"XXX-133
"XXX-235
"XXX-63
"XXX-91
"XXX-139
"XXX-33
"XXX-55
"XXX-64
"XXX-88
"XXX-92
"XXX-107
"XXX-108
"XXX-111
"XXX-151
"XXX-51
"XXX-74
"XXX-65
"XXX-333
"XXX-24
"XXX-100
"XXX-158
"XXX-162
"XXX-193
"XXX-194
"XXX-195
"XXX-271
"XXX-37
"XXX-42
"XXX-83
"XXX-128
"XXX-129
"XXX-140
"XXX-170
"XXX-171
"XXX-172
"XXX-173
"XXX-174
"XXX-175
"XXX-176
"XXX-177
"XXX-178
"XXX-179
"XXX-180
"XXX-232
"XXX-233
"XXX-262
"XXX-263
"XXX-62
"XXX-99
08-Jan-09
08-Jan-09
20-Jan-09
08-Jan-09
05-Jan-09
12-Jan-09
15-Jan-09
21-Jan-09
26-Jan-09
07-Jan-09
16-Jan-09
26-Jan-09
09-Jan-09
12-Jan-09
16-Jan-09
07-Jan-09
08-Jan-09
09-Jan-09
12-Jan-09
12-Jan-09
14-Jan-09
14-Jan-09
14-Jan-09
19-Jan-09
08-Jan-09
12-Jan-09
12-Jan-09
31-Jan-09
06-Jan-09
14-Jan-09
20-Jan-09
21-Jan-09
23-Jan-09
23-Jan-09
23-Jan-09
29-Jan-09
07-Jan-09
07-Jan-09
12-Jan-09
16-Jan-09
16-Jan-09
16-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
22-Jan-09
26-Jan-09
26-Jan-09
28-Jan-09
28-Jan-09
09-Jan-09
13-Jan-09
Customer's Name
Kuy Corporation
Kuy Corporation
Kuy Corporation
Kyocera Kinseki Philippines Inc.
Littlefuse Phils Inc
Littlefuse Phils Inc
Littlefuse Phils Inc
Littlefuse Phils Inc,
Littlefuse Phils Inc,
Luzon Electronics Tehnology Inc
Luzon Electronics Tehnology Inc
Luzon Electronics Tehnology Inc
Maeno Giken Inc
Maeno Giken Inc,
Maeno Giken Inc
Masuda Philippines Inc
Masuda Philippines Inc
Masuda Philippines Inc,
Masuda Philippines Inc,
Masuda Philippines Inc,
Masuda Philippines Inc,
Masuda Philippines Inc
Masuda Phii!J:>pines Inc,
Masuda Philippines Inc
MSM Manila Inc.
MSM Manila Inc.
Nidec Subic Philippines Corporation
Nidec Subic Philippines Corporation
NXP Semiconductors Cabuyao
NXP Semiconductors Cabuyao
NXP Semiconductors Cabuyao
NXP Semiconductors Cabuyao
NXP Semiconductors Cabuyao
NXP Semiconductors Cabuy_ao
NXP Semiconductors Cabuyao
NXP Semiconductors Cabuyao
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
On Semiconductors Phils.
Orient Semiconductor Electronics Philippines
Orient Semiconductor Electronics Philippines
Amount of Sales
(in PhP)
6,300.00
16_1000.00
16,000.00
10,800.00
25,695.00
8,565.00
8,565.00
34,260.00
8_1565.00
12,729.90
29,073.70
31,375.80
5,700.00
5,700.00
5,700.00
9,600.00
9 600.00
28,800.00
19,200.00
9,600.00
9,600.00
11,892.32
9,600.00
14,400.00
7,500.00
7 500.00
49 335.05
3,500.00
7,500.00
7 500.00
7 500.00
7 500.00
4 000.00
4 000.00
1900.00
7 500.00
24 893.60
49 227.02
34 242.36
60 633.92
27 415.95
70 586.15
69 350.76
75 717.27
68_1852.35
68,017.11
172,160.81
59,459.92
77 958.94
63,469.40
59 244.86
87_L006.13
45 513.47
27 894.39
23 136.31
68 895.71
31937.59
8 800.00
4 500.00
page 2 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
----
"XXX-143
"XXX-144
"XXX-314
"XXX-330
"XXX-39
"XXX-132
"XXX-25
"XXX-26
"XXX-76
"XXX-77
"XXX-78
"XXX-123
"XXX-124
"XXX-125
"XXX-183
"XXX-184
"XXX-185
"XXX-225
"XXX-226
"XXX-245
"XXX-246
"XXX-258
"XXX-283
"XXX-284
"XXX-285
"XXX-2278
"XXX-2285
"XXX-2286
"XXX-2287
"XXX-10
"XXX-13
"XXX-16
"XXX-27
"XXX-44
"XXX-53
"XXX-61
"XXX-90
"XXX-96
"XXX-97
"XXX-98
"XXX-94
"XXX-164
"XXX-166
"XXX-186
"XXX-32
"XXX-106
"XXX-137
"XXX-138
"XXX-3
"XXX-47
"XXX-156
"XXX-18
"XXX-19
"XXX-85
"XXX-95
"XXX-136
February
"XXX-671
"XXX-346
Invoice Date
Customer's Name
19-Jan-09
19-Jan-09
31-Jan-09
31-Jan-09
07-Jan-09
16-Jan-09
06-Jan-09
06-Jan-09
12-Jan-09
12-Jan-09
12-Jan-09
16-Jan-09
16-Jan-09
16-Jan-09
23-Jan-09
23-Jan-09
23-Jan-09
26-Jan-09
26-Jan-09
28-Jan-09
28-Jan-09
28-Jan-09
31-Jan-09
31-Jan-09
31-Jan-09
31-Jan-09
31-Jan-09
31-Jan-09
31-Jan-09
05-Jan-09
05-Jan-09
06-Jan-09
06-Jan-09
07-Jan-09
08-Jan-09
09-Jan-09
12-Jan-09
13-Jan-09
13-Jan-09
13-Jan-09
13-Jan-09
22-Jan-09
22-Jan-09
23-Jan-09
07-Jan-09
14-Jan-09
16-Jan-09
16-Jan-09
05-Jan-09
08-Jan-09
20-Jan-09
06-Jan-09
06-Jan-09
12-Jan-09
13-Jan-09
16-Jan-09
28-Feb-09
02-Feb-09
Amount of Sales
(in PhP)
5,500.00
5,500.00
324,167.46
2,670.00
50,121.60
40,150.00
19,670.93
37,967.14
10,816.00
30,262.92
24,569.23
43,780.97
19,678.60
30,519.85
26,162.48
18,406.51
19,655.04
17 153.35
15 623.66
23,420.78
26,222.27
28,168.47
14,741.90
15,256.14
16[889.60
1,666,664.11
310,911.56
16 947.36
228,789.36
4,000.00
14,500.00
14,500.00
39,914.77
28,469.07
14 500.00
14,500.00
39195.91
14 630.00
4 000.00
14 500.00
15 000.00
2 850.00
1250.00
15 000.00
20 800.00
16 000.00
10,400.00
75 000.00
31 000.00
31000.00
31000.00
1342.00
7 501.20
224 024.30
18 753.00
235 225.60
450.00
25 000.00
page 3 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
-
--------
----
--
--
--
---
----
"XXX-419
"XXX-502
"XXX-415
"XXX-416
"XXX-594
"XXX-676
"XXX-395
"XXX-424
"XXX-445
"XXX-2293
"XXX-406
"XXX-684
"XXX-2297
"XXX-348
"XXX-379
"XXX-427
"XXX-349
"XXX-403
"XXX-631
"XXX-2296
"XXX-350
"XXX-351
"XXX-362
"XXX-363
"XXX-385
"XXX-394
March
"XXX-701
"XXX-714
"XXX-715
"XXX-730
"XXX-731
"XXX-762
"XXX-763
"XXX-790
"XXX-792
"XXX-793
"XXX-794
"XXX-795
"XXX-796
"XXX-797
"XXX-811
"XXX-1081
"XXX-2324
Subtotal
Invoice Date
Customer's Name
06-Feb-09
16-Feb-09
06-Feb-09
06-Feb-09
24-Feb-09
28-Feb-09
05-Feb-09
09-Feb-09
11-Feb-09
02-Feb-09
05-Feb-09
28-Feb-09
02-Feb-09
02-Feb-09
04-Feb-09
09-Feb-09
02-Feb-09
05-Feb-09
27-Feb-09
02-Feb-09
02-Feb-09
02-Feb-09
02-Feb-09
02-Feb-09
04-Feb-09
05-Feb-09
02-Mar-09
02-Mar-09
02-Mar-09
04-Mar-09
04-Mar-09
06-Mar-09
06-Mar-09
09-Mar-09
10-Mar-09
10-Mar-09
10-Mar-09
10-Mar-09
10-Mar-09
10-Mar-09
11-Mar-09
31-Mar-09
02-Mar-09
Amount of Sales
(in PhP)
23 800.00
23,800.00
15,000.00
18,000.00
18,000.00
200.00
3,150.00
3,150.00
16,000.00
35,505.00
39,614.20
3,500.00
18 936.00
24,000.00
11,000.00
11,000.00
18,000.00
48,126.00
44,818.10
28 404.00
9 000.00
8 100.00
25,500.00
6 300.00
15 500.00
15 500.00
18 000.00
25 500.00
6 300.00
27 655.20
41375.00
33 100.00
13 827.60
18 000.00
2 200.00
1100.00
1100.00
2 200.00
1100.00
2 200.00
54 627.00
3_,_500.00
19 464.80
9,014,165.90
25 500.00
6 300.00
3 500.00
19 368.80
3 500.00
19 481.60
51685.51
3 500.00
18 976.40
page 4 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
---
Exhibit
Invoice Date
Customer's Name
151,812.31
Subtotal
9,165_J)78.21
Total
110 220.00
400.00
120 000.00
30 000.00
260,620.00
60 000.00
60 000.00
Amkor Anam
Amkor Anam
Amkor Anam
Amkor Anam
Amkor Anam
Amkor Anam
Advanced
Advanced
Advanced
Advanced
Advanced
Advanced
Packaging Inc.
Packaging Inc.
Packaging Inc.
Packaging Inc.
Packaging Inc.
Packaging.Inc.
7 500.00
30 000.00
45LOOO.OO
24,500.00
45 000.00
37,500.00
Amkor Anam
Amkor Anam
Amkor Anam
Amkor Anam
Advanced
Advanced
Advanced
Advanced
Packaging. Inc.
Packaging Inc.
Packaging. Inc.
Packaging Inc.
Total
3)
Amount of Sales
(in PhP)
82 500.00
120 000.00
1822 500.00
(2 025 000.00)
309,500.00
570,120.00
52,423.15
480.00
34,523.96
40,990.20
17,787.64
16,647.41
23,615.41
21,944.39
15,446.60
21,221.85
19,623.63
9,304.88
26,533.52
31_,330.13
17,053.66
16,965.91
18,214.69
300.00
page 5 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 8t 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
February
"XXX-345
"XXX-639
"XXX-657
"XXX-670
"XXX-494
"XXX-401
"XXX-431
"XXX-436
"XXX-458
"XXX-501
"XXX-509
"XXX-523
"XXX-542
"XXX-571
"XXX-641
"XXX-642
"XXX-679
"XXX-2294
March
"XXX-697
"XXX-1055
"XXX-1067
"XXX-781
"XXX-885
"XXX-886
"XXX-896
"XXX-1040
"XXX-751
"XXX-774
"XXX-805
"XXX-824
"XXX-898
"XXX-932
"XXX-1022
"XXX-1032
"XXX-1076
"XXX-2321
Subtotal
Customer's Name
Amount of Sales
(in PhP)
02-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
16-Feb-09
05-Feb-09
09-Feb-09
09-Feb-09
11-Feb-09
16-Feb-09
16-Feb-09
17-Feb-09
20-Feb-09
23-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
02-Feb-09
20,000.00
26,400.00
25,601.40
480.00
26,120.53
25,492.61
35,621.82
13 697.84
10 048.61
12 712.44
14 396.97
5 173.61
30 069.91
18,122.91
21,985.47
13,605.28
300.00
23,670.00
02-Mar-09
31-Mar-09
31-Mar-09
09-Mar-09
18-Mar-09
18-Mar-09
19-Mar-09
31-Mar-09
05-Mar-09
09-Mar-09
10-Mar-09
12-Mar-09
19-Mar-09
23-Mar-09
30-Mar-09
31-Mar-09
31-Mar-09
02-Mar-09
20,000.00
74,357.60
480.00
63,099.34
30,000.00
900.00
59,448.74
78 654.92
27 041.17
11,042.85
16 815.37
16,293.42
11 563.24
13,577.59
24,150.75
20,768.02
300.00
24 331.00
1,200,730.44
SecondQuarterof2009
April
"XXX-1101
01-Apr-09
"XXX-1421
30-Apr-09
"XXX-1435
30-Apr-09
"XXX-1242
15-Apr-09
"XXX-1320
23-Apr-09
"XXX-1394
29-Apr-09
"XXX-1265
17-A_I.)r-09
"XXX-1278
20-Apr-09
"XXX-1302
21-Apr-09
"XXX-1157
03-Apr-09
"XXX-1187
07-Apr-09
"XXX-1232
14-Apr-09
"XXX-1325
23-Apr-09
"XXX-1365
27-Apr-09
"XXX-1382
28-Apr-09
"XXX-1402
30-Apr-09
"XXX-2353
01-Apr-09
20 000.00
24 488.08
480.00
76 389.96
19 808.63
26 510.24
31886.53
18 325.19
22 694.10
12 914.98
31 739.24
16 623.62
19 419.92
24 667.11
19 103.11
20 404.93
24 211.00
..
..
---..
--~--
---
Invoice Date
page 6 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
May
"XXX-1468
"XXX-1837
"XXX-1852
"XXX-1614
"XXX-1776
"XXX-1536
"XXX-1591
"XXX-1613
"XXX-1626
"XXX-1659
"XXX-1712
"XXX-1731
"XXX-1761
"XXX-1799
"XXX-1820
"XXX-2388
June
"XXX-1878
"XXX-2225
"XXX-2238
"XXX-2024
"XXX-2133
"XXX-2207
"XXX-1926
"XXX-1945
"XXX-1979
"XXX-1998
"XXX-2026
"XXX-2050
"XXX-2063
"XXX-2104
"XXX-2162
"XXX-2187
"XXX-2193
"XXX-2208
"XXX-2247
"XXX-2426
Subtotal
Invoice Date
Customer's Name
01-May-09
31-May-09
31-May-09
13-May-09
27-May-09
06-May-09
11-May-09
13-May-09
14-May-09
18-May-09
21-May-09
25-May-09
26-May-09
29-May-09
31-May-09
01-May-09
20 000.00
33,241.43
480.00
79,372.41
82 214.11
33 379.06
25,307.10
18,141.76
15,043.08
17,275.83
28,929.16
20,838.09
8,522.28
20,765.55
17,755.53
24 352.00
01-Jun-09
30-Jun-09
30-Jun-09
11-Jun-09
23-Jun-09
30-Jun-09
03-Jun-09
04-Jun-09
09-Jun-09
10-Jun-09
11-Jun-09
15-Jun-09
16-Jun-09
19-Jun-09
26-Jun-09
29-Jun-09
29-Jun-09
30-Jun-09
30-Jun-09
01-Jun-09
20,000.00
33,881.34
480.00
66,274.78
72 168.48
71199.94
10 235.55
21161.66
20 089.68
11,825.32
22,180.73
22,778.86
10,809.11
31,556.59
31,543.98
16 173.95
1,200.00
18,910.06
300.00
23 720.50
1,361,774.56
Total
2,562,505.00
11_
---
Amount of Sales
{in PhP)
12,000.00
24 000.00
245 424.00
263 370.87
290 745.65
69 000.00
12 398 447.08
184 917.35
145 976.08
(12 398 447.08'
8 150.00
page 7 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
--------- r----
Exhibit
"XXX-359
"XXX-393
"XXX-584
"XXX-634
"XXX-635
"XXX-668
"XXX-689
"XXX-691
"XXX-2308
"XXX-2309
"XXX-2298
March
"XXX-710
"XXX-711
"XXX-814
"XXX-1037
"XXX-1038
"XXX-1065
"XXX-1087
"XXX-2342
"XXX-2343
"XXX-2325
Subtotal
Amount of Sales
(in PhP)
Invoice Date
Customer's Name
02-Feb-09
05-Feb-09
24-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
02-Feb-09
02-Mar-09
02-Mar-09
12-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
02-Mar-09
8 150.00
18 000.00
12,000.00
234,603.18
263 058.31
431806.95
57 000.00
181812.86
149 962.36
29 197.20
3,764,984.30
8,150.00
18 000.00
204 784.58
233 887.87
424,350.75
57 000.00
159,666.77
134,120.40
29,053.20
(2,884.48)
18 000.00
11454.50
24,000.00
187 579.14
176,752.68
375,704.71
69_1_000.00
(313.02)
144 846.44
100 381.04
28 404.00
8,150.00
18,000.00
90,650.00
24,000.00
161,928.69
177,768.50
536,909.75
57 000.00
123 273.42
99 517.96
29 222.40
(349,933.87)
8,150.00
18,000.00
176_(569.26
173,666.15
575 676.58
66 000.00
136 556.09
98,775.37
28,464.60
page 8 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 &. 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
Invoice Date
Customer's Name
Amount of Sales
(in PhP)
Subtotal
3,524,473.99
Total
7,289,458.29
-~
5)
"~--
---~--
--
February
"XXX-352
"XXX-672
"XXX-673
"XXX-674
"XXX-675
"XXX-677
"XXX-678
"XXX-680
"XXX-681
"XXX-682
"XXX-683
"XXX-685
"XXX-686
"XXX-687
"XXX-688
"XXX-690
"XXX-2318
March
"XXX-704
"XXX-706
"XXX-875
"XXX-884
"XXX-1066
"XXX-1068
"XXX-1069
"XXX-1070
"XXX-1071
"XXX-1072
"XXX-1073
"XXX-1074
"XXX-1075
"XXX-1077
"XXX-1078
"XXX-1079
"XXX-1080
"XXX-1082
1200.00
3 900.00
2,500.00
7 400.00
36 000.00
100.00
5 200.00
200.00
69 000.00
4 236.84
02-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
28-Feb-09
3,000.00
1,920.00
5,500.00
5,000.00
5,000.00
1,200.00
3,900.00
2,140.00
2,670.00
4,400.00
38 500.00
100.00
5 200.00
200.00
2,500.00
400.00
4 341.24
02-Mar-09
02-Mar-09
18-Mar-09
18-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
3,000.00
4 500.00
2,140.00
8,000.00
2,500.00
450.00
2,020.00
5 500.00
5,000.00
5,000.00
200.00
1,650.00
3,600.00
2,140.00
2,670.00
7,800.00
38,500.00
100.00
page 9 of 11
ANNEXA
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 8t 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
Invoice Date
"XXX-1083
"XXX-1084
"XXX-1085
"XXX-1086
"XXX-1088
"XXX-1092
"XXX-1093
"XXX-1098
"XXX-1099
"XXX-2350
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
31-Mar-09
18-Mar-09
18-Mar-09
25-Mar-09
31-Mar-09
31-Mar-09
Customer's Name
Amount of Sales
(in PhP)
1000.00
7 800.00
200.00
2 500.00
400.00
(2 500.00)
(2 520.00'
(216.00)
(27 500.00)
4,357.71
293,999.79
Subtotal
Second Quarter of 2009
April
"XXX-1108
"XXX-1433
"XXX-1434
"XXX-1436
"XXX-1437
"XXX-1438
"XXX-1439
"XXX-1440
"XXX-1441
"XXX-1442
"XXX-1443
"XXX-1444
"XXX-1445
"XXX-1446
"XXX-1447
"XXX-1448
"XXX-1449
"XXX-1451
"XXX-1452
"XXX-1453
"XXX-1454
"XXX-1455
"XXX-1463
"XXX-2384
3,000.00
600.00
15,000.00
450.00
2 020.00
5 700.00
01-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
30-Apr-09
29-Apr-09
30-Apr-09
150.00
5 000.00
900.00
1650.00
2 100.00
2 140.00
2 670.00
7 800.00
450.00
38 500.00
100.00
1000.00
7 800.00
200.00
2 500.00
(2 600.00)
4,383.72
01-May-09
01-May-09
01-May-09
31-Mav-09
31-May-09
31-May-09
31-May-09
31-May-09
31-May-09
31-Mav-09
31-May-09
31-Mav-09
31-May-09
31-May-09
31-Mav-09
31-May-09
31-May-09
31-May-09
31-Mav-09
31-Mav-09
3 000.00
12 750.00
6,300.00
5,200.00
15,000.00
450.00
2,260.00
4,900.00
5,000.00
5 000.00
15,000.00
1650.00
2,100.00
2 140.00
5 600.00
2 670.00
7 800.00
100.00
1000.00
5 200.00
~,000.00
May
-~~
----
"XXX-1476
"XXX-1487
"XXX-1488
"XXX-1808
"XXX-1851
"XXX-1853
"XXX-1854
"XXX-1855
"XXX-1856
"XXX-1857
"XXX-1858
"XXX-1859
"XXX-1860
"XXX-1861
"XXX-1862
"XXX-1863
"XXX-1864
"XXX-1866
"XXX-1867
"XXX-1868
page 10 of 11
ANNEXA
AIR UQUIDE PHIUPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8259 & 8296
DISALLOWED ZERO-RATED SALES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
"XXX-1869
"XXX-1870
"XXX-1872
"XXX-1873
"XXX-1875
"XXX-1876
"XXX-2422
June
"XXX-1885
"XXX-1895
"XXX-1896
"XXX-2239
"XXX-2240
"XXX-2241
"XXX-2242
"XXX-2243
"XXX-2244
"XXX-2245
"XXX-2246
"XXX-2248
"XXX-2249
"XXX-2250
"XXX-2251
"XXX-2252
"XXX-2254
"XXX-2255
"XXX-2256
"XXX-2257
"XXX-2258
"XXX-2260
"XXX-2262
"XXX-2460
Subtotal
Invoice Date
Customer's Name
31-May-09
31-May-09
31-May-09
31-May-09
31-May-09
31-May-09
31-May-09
Tann Philippines
Temic Automotive Philippines
On Semiconductor Phils. Inc.
Samsun_g Electro-Mechanic Philippines
Ibiden Philippines Inc.
Austria Microsystems Phils. Inc.
Air Water Philippines, Inc.
01-Jun-09
01-Jun-09
01-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
30-Jun-09
Total
GRAND TOTAL - DISALLOWED ZERO-RATED SALES/RECEIPTS PER THIS
COURT'S FURTHER VERIFICATION
Amount of Sales
(in PhP)
200.00
2,500.00
400.00
38,500.00
(7,800.00)
(5,000.00)
4 279.32
3 000.00
12,750.00
6 300.00
450.00
2,260.00
5,500.00
5 000.00
5,000.00
15 000.00
1,650.00
2 100.00
2l140.00
28,000.00
2,670.00
7 800.00
38,500.00
100.00
1,000.00
5,200.00
200.00
2,,500.00
2,400.00
400.00
4,347.72
396,980.76
690,980.55
20,279,042.05
page 11 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 8t 8296
ADDITIONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
1)
----
Supplier
OR/Invoice/IEIRD No.
Input VAT
(In PhP)
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philiooine
Philiopine
Philippine
Philippine
Philippine
Philiooine
Philiopine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philiooine
Philiooine
Philippine
Philippine
Philippine
Philippine
Philiooine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philiooine
Philiooine
Philippine
Philippine
Philippine
Philippine
Philippine
Philiooine
Philippine
Philippine
Philippine
Philippine
Philippine
Philippine
Philiooine
593.10
587.82
160.71
160.71
160.71
160.71
160.71
160.71
689.38
689.38
689.38
689.38
160.71
160.71
160.71
287.13
960.00
297.35
166.09
177.01
235.07
534.04
205.79
129.50
1,081.34
156.54
159.27
967.60
151.09
175.77
151.09
153.27
260.12
194.04
431.52
276.02
660.16
186.54
151.09
206.19
329.40
157.63
207.84
185.99
151.09
151.09
358.28
1 075.22
565.17
3 542.13
151.09
152.59
157.63
3 000.00
3 336.04
266.79
1 723.14
page 1 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDITIONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
f----
"UUU-255
"UUU-256
"UUU-257
"UUU-258
"UUU-259
"UUU-287
"UUU-297
"UUU-320
"UUU-325
"UUU-326
"UUU-327
February
"UUU-329"
"UUU-332"
"UUU-404"
"UUU-406"
"UUU-435"
"UUU-442"
"UUU-443"
"UUU-444"
"UUU-445"
"UUU-446"
"UUU-447"
"UUU-448"
"UUU-449"
"UUU-459
"UUU-460
"UUU-461
"UUU-462
"UUU-463
"UUU-464
"UUU-465
"UUU-466
"UUU-467
"UUU-468
"UUU-469
"UUU-470
"UUU-471
"UUU-472
"UUU-473
"UUU-474
"UUU-475
"UUU-476
"UUU-477
"UUU-478
"UUU-479
"UUU-480
"UUU-481
"UUU-482
"UUU-483
"UUU-484
"UUU-485
"UUU-486
"UUU-487
"UUU-488
"UUU-489
"UUU-490
"UUU-491
"UUU-492
"UUU-493
"UUU-494
"UUU-495
OR/Invoice/IEIRD No.
39141
093128
313314
313314
313314
3819
1930
AF#B37438/1248549
AF#B36113/1253525
AF#B37438/1248549
AF#B40238/1260168
12783
0951
395
GlWRBD07032567
0104572
11721
11721
11721
11721
11721
11721
11721
11721
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000267769
PKPOR000263831
PKPOR000263836
PKPOR000263838
PKPOR000263817
PKPOR000263826
PKPOR000263828
PKPOR000263827
PKPOR000263829
PKPOR000263830
PKPOR000263823
PKPOR000263825
PKPOR000263818
PKPOR000263824
PKPOR000263822
PKPOR000263820
PKPOR000263837
PKPOR000263819
PKPOR000263835
PKPOR000263821
PKPOR000263833
PKPOR000263832
PKPOR000263839
Supplier
Input VAT
(In PhP)
1,794.34
595.23
876.37
175.36
2,093.62
15,475.50
14,382.00
1,042.68
636.00
2,441.58
636.00
427.20
1,154.37
732.60
29,548.43
21,528.44
195.78
362.21
723.99
2,493.09
1 019.21
796.86
1 746.22
236.06
160.71
160.71
160.71
160.71
160.71
160.71
160.71
689.38
689.38
689.38
689.38
160.71
160.71
160.71
960.00
156.54
174.01
555.99
151.09
153.27
153.27
221.40
521.73
183.00
151.09
151.00
153.27
997.69
394.71
3 163.71
151.09
270.13
163.09
3 000.00
298.28
187.09
204.79
page 2 of 11
ANNEXB
AIR LiQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDITIONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
--
---
--
~--
---
"UUU-496
"UUU-552
"UUU-553
"UUU-558
"UUU-599
"UUU-600
"UUU-601
"UUU-602
"UUU-603
"UUU-604
"UUU-605
"UUU-606
"UUU-607
"UUU-608
"UUU-609
"UUU-610
"UUU-611
"UUU-612
"UUU-613
"UUU-614
"UUU-623
"UUU-624
"UUU-625
"UUU-629
"UUU-630
"UUU-631
"UUU-632
"UUU-633
March
"UUU-643
"UUU-644
"UUU-645
"UUU-646
"UUU-647
"UUU-648
"UUU-656
"UUU-704
"UUU-705
"UUU-710
"UUU-715
"UUU-716
"UUU-728
"UUU-734
"UUU-735
"UUU-736
"UUU-737
"UUU-738
"UUU-739
"UUU-740
"UUU-741
"UUU-742
"UUU-744
"UUU-745
"UUU-746
"UUU-747
"UUU-752
"UUU-753
"UUU-754
"UUU-755
"UUU-756
"UUU-757
"UUU-758
OR/Invoice/IEIRD No.
Supplier
PKPOR000263834
3751
3912
8703
PKPOR000263862
PKPOR000263862
PKPOR000263862
PKPOR000263862
PKPOR000263851
PKPOR000263856
PKPOR000263857
PKPOR000263858
PKPOR000263849
PKPOR000263852
PKPOR000263854
PKPOR000263853
PKPOR000263850
PKPOR000263855
PKPOR000263859
PKPOR000263860
AF#B40239/1270768
AF#B40239/1270768
AF#B40237/1261857
AF#B40237/1261857
AF#B40239/1270768
AF#B40239/1270768
AF#B41927/1269463
AF#B41985/1261859
5190
5190
5190
5190
5190
5190
5187
1287
17983
66727
5916
3028
0104862
12323
2678
2670
10923
19024
19024
11128
11128
11128
40757
40757
5332
5332
PKPOR000274740
PKPOR000274741
PKPOR000274742
PKPOR000274743
PKPOR000274744
PKPOR000274745
PKPOR000274746
Input VAT
(In PhP)
10.50
964.29
1,285.71
8,139.21
334.59
188.33
122.06
1,085.66
151.09
180.69
369.84
160.53
188.04
151.09
234.68
157.63
175.09
213.69
227.65
190.43
417.02
417.57
761.87
645.87
650.49
650.55
754.23
120.00
16 800.00
14 280.00
1 368.00
1140.00
1 482.00
1482.00
5 586.00
27,000.00
14,400.00
4,416.00
144.00
2,871.00
15,992.40
696.43
2,520.00
6,000.00
1,530.91
796.83
1 787.52
5 929.22
1 946.30
1 992.02
11 507.36
11 507.36
2 639.04
6 333.60
160.71
160.71
160.71
160.71
160.71
160.71
160.71
page 3 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDmONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
OR/Invoice/IEIRD No.
"UUU-759
"UUU-760
"UUU-761
"UUU-762
"UUU-763
"UUU-764
"UUU-765
"UUU-766
"UUU-767
"UUU-768
"UUU-769
"UUU-770
"UUU-771
"UUU-772
"UUU-773
"UUU-774
"UUU-775
"UUU-776
"UUU-777
"UUU-778
"UUU-779
"UUU-780
"UUU-781
"UUU-782
"UUU-783
"UUU-784
"UUU-785
"UUU-786
"UUU-787
"UUU-788
"UUU-789
"UUU-790
"UUU-791
"UUU-792
"UUU-793
"UUU-794
"UUU-795
"UUU-796
"UUU-797
"UUU-798
"UUU-799
"UUU-800
"UUU-801
"UUU-802
"UUU-803
"UUU-804
"UUU-818
"UUU-819
"UUU-820
"UUU-821
"UUU-822
"UUU-823
"UUU-824
"UUU-825
"UUU-826
"UUU-827
"UUU-828
"UUU-829
"UUU-830
"UUU-831
"UUU-832
"UUU-833
PKPOR000274749
PKPOR000274750
PKPOR000274751
PKPOR000274752
PKPOR000274747
PKPOR000274713
PKPOR000274714
PKPOR000274715
PKPOR000274716
PKPOR000274748
PKPOR000274753
PKPOR000274731
PKPOR000274732
PKPOR000274735
PKPOR000274733
PKPOR000274730
PKPOR000274703
PKPOR000274736
PKPOR000274735
PKPOR000274708
PKPOR000274709
PKPOR000274710
PKPOR000274727
PKPOR000274701
PKPOR000274704
PKPOR000274728
PKPOR000274707
PKPOR000274705
PKPOR000274702
PKPOR000274706
PKPOR000274717
PKPOR000274729
PKPOR000274718
PKPOR000274719
PKPOR000274720
PKPOR000274724
PKPOR000274726
PKPOR000274721
PKPOR000274722
PKPOR000274725
PKPOR000274739
PKPOR000274738
PKPOR000274737
PKPOR000274712
PKPOR000274711
PKPOR000278701
0417
0417
0417
0417
0417
0436
0436
0064
3352
3352
3352
3353
3353
3301
3301
3301
Supplier
Input VAT
(In PhP)
689.38
689.38
689.38
689.38
160.71
354.03
206.33
117.98
1,077.98
160.71
160.71
156.54
166.93
691.67
154.93
153.27
151.09
153.27
231.76
193.63
1 998.29
538.35
684.58
174.54
151.09
172.68
353.82
156.54
346.40
179.05
151.09
151.09
286.84
1 062.11
493.83
4 023.47
151.09
203.47
163.08
3 000.00
246.47
176.59
255.79
241.34
175.23
960.00
1 356.61
2,292.47
2 347.78
2 156.68
1,407.64
2,293.25
1479.40
2 142.86
4 392.86
1 285.71
2 125.61
803.57
5 329.18
3 575.08
589.29
2 650.18
page 4 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDmONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
"UUU-834
"UUU-835
"UUU-836
"UUU-837
"UUU-838
"UUU-839
"UUU-840
"UUU-841
"UUU-842
"UUU-843
"UUU-844
"UUU-865
"UUU-866
"UUU-867
"UUU-868
"UUU-869
"UUU-870
"UUU-871
"UUU-876
"UUU-877
"UUU-879
"UUU-880
"UUU-881
"UUU-882
"UUU-883
"UUU-884
"UUU-885
"UUU-886
"UUU-887
"UUU-891
"UUU-893
"UUU-894
"UUU-895
"UUU-896
"UUU-904
"UUU-905
"UUU-906
"UUU-907
"UUU-908
"UUU-909
"UUU-910
"UUU-911
"UUU-932
"UUU-933
Subtotal
OR/Invoice/IEIRD No.
1084
1084
1092
1092
1092
1092
1092
1092
1092
1092
1092
1281967
1281967
1270661
1281970
0342
0366
1687
616
620
3440
3434
3302
3362
3362
3438
1090
2338
27296
512
0244
0244
1281778
51133
0357
0337
0359
0359
0358
1666
1098
52789
AF#B50390/1281969
AF#B49511/1281968
Supplier
Input VAT
(In PhP)
166.28
938.52
166.29
673.01
214.29
850.50
662.44
257.14
300.00
83.14
213.83
1170.60
1 918.00
20 412.67
72.00
17 678.57
26 250.67
5 880.00
9,720.00
16,210.00
1,594.82
6 428.57
1 820.36
21428.57
(6 428.57)
6 495.84
1 853.62
32 764.10
12 779.26
6 669.59
660.00
1 071.43
282.60
16 560.00
3 337.50
149 296.63
3 908.57
1 604.57
3 337.50
27 264.00
11 286.00
3 234.00
636.00
1 461.71
802,423.62
1,608 790.26
2.18
160.71
160.71
160.71
160.71
160.71
160.71
160.71
689.38
689.38
689.38
689.38
160.71
page 5 of 11
ANNEX B
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDmONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
OR/Invoice/IEIRD No.
"UUU-1046
"UUU-1047
"UUU-1048
"UUU-1049
"UUU-1050
"UUU-1051
"UUU-1052
"UUU-1053
"UUU-1054
"UUU-1055
"UUU-1056
"UUU-1057
"UUU-1058
"UUU-1059
"UUU-1060
"UUU-1061
"UUU-1062
"UUU-1063
"UUU-1064
"UUU-1065
"UUU-1066
"UUU-1067
"UUU-1068
"UUU-1069
"UUU-1070
"UUU-1071
"UUU-1072
"UUU-1073
"UUU-1074
"UUU-1075
"UUU-1076
"UUU-1077
"UUU-1078
"UUU-1079
"UUU-1080
"UUU-1081
"UUU-1082
"UUU-1083
"UUU-1084
"UUU-1085
"UUU-1086
"UUU-1109
"UUU-1110
"UUU-1111
"UUU-1112
"UUU-1113
"UUU-1114
"UUU-1115
"UUU-1116
"UUU-1117
"UUU-1118
"UUU-1119
"UUU-1120
"UUU-1121
"UUU-1122
"UUU-1123
"UUU-1124
"UUU-1125
"UUU-1126
"UUU-1127
"UUU-1128
"UUU-1129
PKPOR000285217
PKPOR000285218
PKPOR000285219
PKPOR000285220
PKPOR000285253
PKPOR000285258
PKPOR000285209
PKPOR000285236
PKPOR000285238
PKPOR000285237
PKPOR000285234
PKPOR000285208
PKPOR000285240
PKPOR000285239
PKPOR000285212
PKPOR000285205
PKPOR000285214
PKPOR000285231
PKPOR000285213
PKPOR000285207
PKPOR000285232
PKPOR000285211
PKPOR000285235
PKPOR000285206
PKPOR000285210
PKPOR000285221
PKPOR000285230
PKPOR000285222
PKPOR000285223
PKPOR000285224
PKPOR000285228
PKPOR000285233
PKPOR000285225
PKPOR000285226
PKPOR000285229
PKPOR000285215
PKPOR000285241
PKPOR000285244
PKPOR000285243
PKPOR000285242
PKPOR000285216
sbrchrOOOO 17891
sbrchrOOOO 17892
sbrchr000017892
sbrchr000017892
sbrchr000017892
sbrchr000017892
sbrchr000017892
sbrchr000017892
sbrchr000017892
sbrchr000017892
sbrchr000017893
sbrchr000017893
sbrchr000017893
sbrchr000017893
sbrchr000017893
sbrchrOOOO 17893
sbrchr000017893
sbrchr000017893
sbrchr000017893
sbrchr000017893
sbrchr000017893
Supplier
Input VAT
(In PhP)
412.71
181.91
112.70
1,072.37
160.71
160.71
156.54
166.38
736.76
151.09
153.27
151.09
153.27
173.71
309.17
174.54
332.07
675.72
174.54
151.69
179.85
316.91
156.54
231.02
206.71
151.09
151.09
236.32
944.04
574.62
3,625.34
151.09
154.09
167.85
3 000.00
237.34
960.00
235.60
158.59
279.19
175.51
216.64
177.18
147.77
431.20
88.37
207.12
377.57
85.71
85.71
78.40
192.86
459.05
85.71
111.18
85.71
195.37
120.20
85.71
354.90
138.98
133.99
page 6 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDITIONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
"UUU-1130
"UUU-1131
"UUU-1179
"UUU-1180
May
"UUU-1235
"UUU-1237
"UUU-1241
"UUU-1242
"UUU-1243
"UUU-1244
"UUU-1248
"UUU-1249
"UUU-1250
"UUU-1251
"UUU-1263
"UUU-1271
"UUU-1289
"UUU-1290
"UUU-1291
"UUU-1292
"UUU-1293
"UUU-1294
"UUU-1295
"UUU-1296
"UUU-1297
"UUU-1298
"UUU-1299
"UUU-1300
"UUU-1301
"UUU-1302
"UUU-1303
"UUU-1304
"UUU-1305
"UUU-1306
"UUU-1307
"UUU-1308
"UUU-1309
"UUU-1310
"UUU-1311
"UUU-1312
"UUU-1313
"UUU-1314
"UUU-1315
"UUU-1316
"UUU-1317
"UUU-1318
"UUU-1319
"UUU-1320
"UUU-1321
"UUU-1322
"UUU-1323
"UUU-1324
"UUU-1325
"UUU-1326
"UUU-1327
"UUU-1328
"UUU-1329
"UUU-1330
"UUU-1331
"UUU-1332
"UUU-1333
OR/Invoice/IEIRD No.
Supplier
sbrchr000017893
sbrchr000017893
0009
0009
1372548
1309836
1372549
1372549
1372549
1372549
5399
5399
5399
10387
10333
0105709
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000298111
PKPOR000292517
PKPOR000292518
PKPOR000292520
PKPOR000292519
PKPOR000292522
PKPOR000292493
PKPOR000292516
PKPOR000292521
PKPOR000292598
PKPOR000292599
PKPOR000292500
PKPOR000292513
PKPOR000292591
PKPOR000292594
PKPOR000292514
PKPOR000292597
PKPOR000292595
PKPOR000292592
PKPOR000292596
PKPOR000292503
PKPOR000292512
PKPOR000292504
PKPOR000292505
PKPOR000292506
PKPOR000292510
PKPOR000292515
PKPOR000292507
Input VAT
(In PhP)
101.98
53.57
212.14
212.14
34.80
2,996.97
34.80
3,065.77
1,700.21
1 624.87
589.29
1 550.88
3,252.89
2,425.42
5,280.00
22,899.02
160.71
160.71
160.71
160.71
160.71
160.71
160.71
689.38
689.38
689.38
689.38
160.71
270.05
155.30
112.37
1 072.37
160.71
160.71
169.22
168.88
897.23
151.09
153.27
151.09
153.27
212.42
231.68
174.54
260.13
523.27
174.54
151.09
173.85
404.96
156.54
230.07
182.03
151.09
151.09
181.91
1 229.75
637.08
4 055.64
151.09
169.09
page 7 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDITIONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
--
Exhibit
"UUU-1334
"UUU-1335
"UUU-1336
"UUU-1337
"UUU-1338
"UUU-1339
"UUU-1366
"UUU-1367
June
"UUU-1461
"UUU-1466
"UUU-1467
"UUU-1468
"UUU-1469
"UUU-1470
"UUU-1471
"UUU-1472
"UUU-1473
"UUU-1474
"UUU-1475
"UUU-1476
"UUU-1477
"UUU-1478
"UUU-1479
"UUU-1480
"UUU-1481
"UUU-1482
"UUU-1483
"UUU-1484
"UUU-1485
"UUU-1486
"UUU-1487
"UUU-1488
"UUU-1489
"UUU-1490
"UUU-1491
"UUU-1492
"UUU-1493
"UUU-1494
"UUU-1495
"UUU-1496
"UUU-1497
"UUU-1498
"UUU-1499
"UUU-1500
"UUU-1501
"UUU-1502
"UUU-1503
"UUU-1504
"UUU-1506
"UUU-1507
"UUU-1508
"UUU-1509
"UUU-1536
"UUU-1538
"UUU-1544
"UUU-1546
"UUU-1547
Subtotal
Total
OR/Invoice/IEIRD No.
PKPOR000292508
PKPOR000292511
PKPOR00029250 1
PKPOR000292524
PKPOR000292523
PKPOR000292502
23756
23757
0105876
PKPOR000307341
PKPOR000307331
PKPOR000307332
PKPOR000307333
PKPOR000307334
PKPOR000307349
PKPOR000307350
PKPOR000307352
PKPOR000307351
PKPOR000307346
PKPOR000307335
PKPOR000307354
PKPOR000307353
PKPOR000307326
PKPOR000307327
PKPOR000307328
PKPOR000307345
PKPOR000307346
PKPOR000307322
PKPOR000307348
PKPOR000307325
PKPOR000307323
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
PKPOR0003073
43414
43414
43414
43414
1372876
43413
6455
AF#4000001044/1306987
AF#4000003548/1306985
Supplier
Input VAT
(In PhP)
161.99
3 000.00
326.92
157.09
231.83
266.86
215.89
150.00
38 619.41
1.50
620.89
148.37
112.37
1,072.37
223.61
163.09
716.74
151.09
153.27
151.09
153.27
234.90
174.54
176.04
299.25
262.55
194.04
151.09
153.27
252.10
156.54
249.06
173.99
151.09
151.09
156.27
1,114.28
443.77
5,014.61
151.09
208.09
167.33
3 000.00
309.71
240.19
194.73
305.59
158.41
53.76
53.76
53.76
60.00
1,338.11
225.94
212.14
636.48
564.00
~762,443.30
2,564 866.92
page 8 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDMONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURT-HER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
2)
OR/Invoice/IEIRD No.
Supplier
Input VAT on domestic purchases of goods other than capital goods supported by
VAT invoices but the VAT was not separately indicated
First Quarter of 2009
January
"UUU-1563"
"UUU-1565"
February
"UUU-1592"
Subtotal
6215
3679
17079
231.43
4,272.00
9,312.42
9,312.42
3)
>-------
---
-------
Input VAT
(In PhP)
3 890.57
150.00
13,584.42
1 545,398.77
212.14
1,638.27
212.14
192.95
85.71
57.63
256.36
85.71
160.21
144.65
135.72
146.12
244.40
270.33
192.86
100.32
129.98
220.99
173.87
685.08
55.66
87.96
1 349.87
45.96
595.59
1,873.38
(15.69'
1,554,736.94
847.06
847.06
267.68
page 9 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDMONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
"UUU-1416
"UUU-1417
"UUU-1418
"UUU-1419
"UUU-1420
"UUU-1421
"UUU-1422
"UUU-1423
"UUU-1424
"UUU-1425
"UUU-1426
"UUU-1427
"UUU-1428
"UUU-1429
"UUU-1430
"UUU-1431
"UUU-1432
"UUU-1433
"UUU-1434
"UUU-1435
"UUU-1436
June
"UUU-1459
Subtotal
Supplier
OR/Invoice/IEIRD No.
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR000021497
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
SBECHR003024477
0039378
Total
4)
1922
7919
4,650.11
1,530.00
3,856.89
10,037.00
25 800.00
2 508.78
28,308.78
7)
1,759,501.72
1,766,183.32
6)
85.71
199.00
192.86
102.90
85.71
604.42
253.68
671.74
163.33
117.90
540.58
85.71
127.74
85.71
86.25
192.86
224.77
449.06
220.08
102.11
127.68
3,320,920.26
5)
Input VAT
(In PhP)
1905
8,676.00
Input VAT on domestic purchases of goods other than capital goods supported by
invoices not dated within the period of claim
First Quarter of 2009
January
"UUU-1549"
120720
543.21
page 10 of 11
ANNEXB
AIR LIQUIDE PHILIPPINES, INC.
-versus- COMMISSIONER OF INTERNAL REVENUE
CTA CASE NOS. 8529 & 8296
ADDmONAL INPUT VAT DISALLOWANCES PER THIS COURT'S FURTHER VERIFICATION
FOR THE FIRST AND SECOND QUARTERS OF 2009
Exhibit
"UUU-1550"
"UUU-1551"
"UUU-1556"
"UUU-1557"
"UUU-1560"
February
"UUU-1579"
Total
8)
--
Supplier
OR/InvoicejiEIRD No.
120721
121603
13742
13743
29463
806181
Input VAT
(In PhP)
2,286.98
261.00
964.29
803.57
19 821.60
520.08
25,200.73
Input VAT on importation of goods other than capital goods supported only by
BOC IEIRDs which do not reflect an entry date and/or machine validation for the
amount of customs duties and taxes paid
----
r--
94951954
93138412
94957601
Bureau of Customs
Bureau of Customs
Bureau of Customs
82 211.00
88 453.00
693 425.00
94357787
94281336
94289632
94951875
95331923
94736713
94736591
Bureau
Bureau
Bureau
Bureau
Bureau
Bureau
Bureau
25 060.00
48 822.00
64 379.00
74 447.00
549 165.00
26 022.00
16 544.00
94951875
94951893
94951902
94951927
96040971
CA Logistics Corporation
Bureau of Customs
Bureau of Customs
Bureau of Customs
Bureau of Customs
of Customs
of Customs
of Customs
of Customs
of Customs
of Customs
of Customs
Bureau of Customs
Bureau of Customs
Bureau of Customs
21 427.00
73 131.00
74 170.00
85 931.00
58 421.00
1,981,608.00
22 336.00
79 101.00
91 698.00
Bureau
Bureau
Bureau
Bureau
of Customs
of Customs
of Customs
of Customs
53,494.00
70,809.00
95,524.00
106,379.00
Bureau
Bureau
Bureau
Bureau
Bureau
of Customs
of Customs
of Customs
of Customs
of Customs
45,606.00
67 169.10
76 706.00
90 506.00
199 019.00
9981347.10
Total
2,979,955.10
Grand Total -Additional Input VAT Disallowances Per This Court's Further Verifica
8,951,549.21
page 11 of 11