Beruflich Dokumente
Kultur Dokumente
SECOND DIVISION
***********
EMERSON ELECTRIC (ASIA)
LIMITED- ROHQ,
Petitioner,
-versus-
COMMISSIONER OF INTERNAL
REVENUE,
Respondent.
Promulgated:
AUG 1 0 2016
_
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/
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~- - - - - - -- -- -X
AMENDED DECISION
CASANOVA,L.:
Submitted before this Court are respondent's Motion for
Reconsideration filed on November 4, 2015, with petitioner's
Comment [on the Motion for Reconsideration of Respondent
Commissioner of Internal Revenue] filed on November 23, 2015; and,
petitioner's Motion for Reconsideration (Of the Decision dated
October 19, 2015) filed on November 4, 2015, without respondent's
comment as per Records Verification dated December 7, 2015.
In the Resolution 1 dated January 26, 2016, this Court ordered the
setting of the case for hearing on March 9, 2016 at 9:00 a.m. for the
presentation of petitioner's additional evidence in support of its Motion
for Reconsideration and, at the same time, held the resolution of parties'
respective Motions for Reconsideration.
During the scheduled hearing, petitioner presented its Tax and
Compliance Specialist, Ms. Jeszica Clarisse Alinghawa, to prove, among~'
1
AMENDED DECISION
CTA CASE NO. 8532
Page 2 of24
shall
first
address
petitioner's
Motion
for
AMENDED DECISION
CTA CASE NO. 8532
Page 3 of24
Recipient
Sales
p
253,065.63
AIR COMFORT PRODUCTS
53,326,950.53
CIM-INDUSTRIAL MOTORS DIVISION
DANIEL MEASUREMENT & CONTROL
5,066,722.55
[CA)
DANIEL MEASUREMENT & CONTROL
21,325,290.02
[TX)
EMERSON CLIMATE TECHNOLOGIES
2,440,981.00
[HK)
EMERSON CLIMATE TECHNOLOGIES
125,463,853.99
[USA)
EMERSON NETWORK POWER2,813,509.87
EMBEDDED POWER
EMERSON NETWORK POWER
22,913.46
(THAILAND) CO. LTD. -VIETNAM
REPRESENTATIVE OFFICE
EMERSON NETWORK POWER
4,416,187.46
ELECTRICAL RELIABILITY SERVICES
EMERSON PROCESS MANAGEMENT
141,461.19
[FRANCE)
EMERSON PROCESS MANAGEMENT
4,675,588.70
GMBH & CO. OHG ARGELSRI
EMERSON PROCESS MANAGEMENT
152,690.12
NV/SA
2,793,903.49
FUSITE
19,436,505.67
INTERMETRO
23,406,458.4 7
REGULATOR TECHNOLOGIES, INC.
EMERSON POWER TRANSMISSION
41,035,643.96
ASCO POWER TECHNOLOGIES, LP
28,643,072.83
EMERSON NETWORK POWER UK LTD.
11,128,906.68
TOTAL AMOUNT
P346,543,705.61
Articles of
Incorl!_oration
SEC
Certificates
"LL-1"
"LL-7"
"MM-1"
"MM-13"
"LL-12"
"MM-19"
"LL-13"
"MM-20"
"LL-16"
"MM-25"
"LL-17"
"MM-26"
"LL-22"
"MM-36"
"LL-27"
"MM-44"
"LL-30"
"MM-47"
"LL-37"
"MM-54"
"LL-39"
"MM-58"
"LL-40"
"MM-60"
"LL-47"
"LL-51"
"LL-58"
"LL-35"
"LL-5"
"LL-33"
"MM-71"
"MM-76"
"MM-87"
"0"
"U-5"
"U-6"
AMENDED DECISION
CTA CASE NO. 8532
Page 4 of24
AMENDED DECISION
CTA CASE NO. 8532
Page 5 of24
f)
AMENDED DECISION
CTA CASE NO. 8532
Page 6 of24
i)
ICPA
Court
Court
Description
Services supported with original ORs but
noATP
Input tax on purchases of goods supported
by invoices not duly registered with the
BIR
Input tax on purchases of services
supported by invoices not duly registered
with the BIR
Total
Amount
p 438,571.94
7,143.75
12,000.00
p 457,715.69
AMENDED DECISION
CTA CASE NO. 8532
Page 7 of24
10
AMENDED DECISION
CTA CASE NO. 8532
Page 8 of24
AMENDED DECISION
CTA CASE NO. 8532
Page 9 of24
AMENDED DECISION
CTA CASE NO. 8532
Page 10 of24
First Lepanto Taisho Insurance Corporation vs. CIR, CTA En Bane Case No. 563, March 1,
2011
AMENDED DECISION
CTA CASE NO. 8532
Page 11 of24
AMENDED DECISION
CTA CASE NO. 8532
Page 12 of24
Supplier
Disallowed
Input VAT
CITY STATIONERY
AVESCO MARKETING CORPORATION
SOLDER INDUSTRIAL SALES
TANTEKO STATIONERY
222.86
1,095.64
879.14
1,740.52
Philippine Long Distance Telephone Company vs. Commissioner of Internal Revenue, G.R.
No. 157264, January 31, 2008; citing Atlas Consolidated Mining and Development
Corporation vs. Commissioner of Internal Revenue, G.R. No. 145526, March 16, 2007, and
Commissioner of Internal Revenue vs. Manila Mining Corporation, G.R. No. 153204, August
31,2005
14
AMENDED DECISION
CTA CASE NO. 8532
Page 13 of24
Exhibit
W-434
W-435
W-577
W-627
W-628
W-629
W-630
W-631
W-632
W-633
W-634
W-635
W-636
W-637
W-638
W-639
W-640
W-641
W-642
W-795
W-796
W-845
W-846
W-864
W-865
W-924
W-925
W-926
W-927
W-928
W-929
W-930
W-931
W-932
W-933
W-934
W-935
W-936
W-937
W-1104
W-1105
W-1106
W-1107
W-1108
Supplier
ATD ENTERPRISES
ATD ENTERPRISES
TOYOTA MAKATI, IN C.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
GB DISTRIBUTORS, INC.
GB DISTRIBUTORS, INC.
PHILIPPINE VENDING CORPORATION
PHILIPPINE VENDING CORPORATION
YNZAL MARKETING CORPORATION
YNZAL MARKETING CORPORATION
MAGIC-AIRE INDUSTRIES, INC.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
COLUMBIA TECHNOLOGIES, INC.
COLUMBIA TECHNOLOGIES, INC.
COLUMBIA TECHNOLOGIES, INC.
COLUMBIA TECHNOLOGIES, INC.
COLUMBIA TECHNOLOGIES, INC.
Disallowed
Input VAT
728.57
1,080.00
87,642.86
3,410.76
1,705.15
3,410.76
770.47
31,258.51
1,668.81
1,705.15
1,705.15
1,540.94
1,668.81
535.88
42,289.79
146,247.01
3,410.76
683.53
1,705.15
10,285.71
10,285.71
874.29
19,138.86
2,785.71
5,357.14
321.43
688.60
5,170.06
1,544.49
2,727.06
688.60
6,724.74
761.35
55,346.61
688.60
1,376.74
1,681.19
1,681.19
5,043.56
1,650.00
2,250.00
503.57
5,946.43
2,844.11
AMENDED DECISION
CTA CASE NO. 8532
Page 14 of24
Exhibit
Supplier
W-1157
W-1158
W-1159
X-35
X-37
X-38
X-39
X-48
Y-1
Subtotal
2. Input VAT on purchases ofgoods supported by
invoices without petitioner's address
W-611
W-612
W-613
W-808
W-809
W-810
W-811
W-812
W-813
W-814
W-815
W-816
W-817
W-818
W-906
W-907
,
p
Subtotal
3. Input VAT on purchases of services supported by
ORs without petitioner's TIN
Y-223
Y-224
Y-225
Y-249
Y-250
Y-251
Y-252
Y-253
Y-287
Y-397
Y-798
Y-799
Y-807
Disallowed
ln_I!_Ut VAT
,
p
7,024.82
670.58
1,672.83
2,587.00
1,078.00
2,463.00
1,398.00
503.06
384.00
501,253.26
579.11
566.79
665.36
640.72
579.11
517.50
702.32
591.43
566.79
677.68
532.29
529.82
603.75
468.21
517.50
246.43
8,984.81
579.78
432,084.78
5,907.38
3,049.61
420.00
35,850.00
420.00
420.00
93,252.00
3,049.61
161.43
188.87
420.00
AMENDED DECISION
CTA CASE NO. 8532
Page 15 of24
Exhibit
Y-808
Y-809
Y-1552
Y-1562
Y-1577
Y-1586
Y-1588
Y-1591
Y-1647
Y-1649
Y-1653
Y-1655
Supplier
420.00
420.00
432,084.78
432,084.78
432,084.78
466,651.56
466,651.56
466,651.56
10,392.00
2,976.00
1,560.00
288.00
Subtotal
4. Input VAT on purchases of services supported by
ORs without petitioner's address
Y-8
Y-9
Y-10
Y-11
Y-12
Y-13
Y-14
Y-78
Y-87
Y-88
Y-89
Y-90
Y-91
Y-92
Y-117
Y-127
Y-219
Y-221
Y-222
Y-241
Y-242
Y-243
Y-244
Y-245
Y-285
Y-331
Y-486
Y-692
Y-737
Disallowed
Input VAT
,. 3,288,068.48
3,600.00
1,200.00
22,790.88
6,056.03
1,680.00
1,200.00
4,800.00
40,628.67
6,056.03
2,400.00
1,200.00
1,200.00
1,680.00
22,790.88
1,524.60
40,628.67
40,628.67
210,825.48
210,825.48
8,397.34
22,790.88
1,680.00
1,200.00
1,200.00
210,825.48
7,748.08
210,825.48
93,252.00
360.00
,.,..
AMENDED DECISION
CTA CASE NO. 8532
Page 16 of24
Exhibit
Disallowed
Input VAT
Supplier
26,376.00
6,000.00
240.00
7,740.43
210,825.48
1,200.00
1,680.00
6,661.64
22,790.88
1,200.00
99,456.24
240.00
420.00
420.00
420.00
6,661.64
1,200.00
22,790.88
1,680.00
1,200.00
7,775.67
7,674.12
90,732.00
90,732.00
43,500.00
47,232.00
43,500.00
90,732.00
90,732.00
47,232.00
90,732.00
90,732.00
43,500.00
47,232.00
22,790.88
90,732.00
90,732.00
47,232.00
43,500.00
99,456.24
Subtotal
p 2,825,678.75
GRAND TOTAL
P6,623,985.30
AMENDED DECISION
CTA CASE NO. 8532
Page 17 of24
Furthermore, this Court equally finds that the following input VAT
accumulated from prior year's purchases of capital goods exceeding
PlMillion should correspondingly be further deducted from petitioner's
claim for refund since its TIN was not indicated in the supporting VAT
invoices, thus:
Date
Supplier
Exhibit
Disallowed
Input VAT
2007
EMERSON NETWORK POWER
October
MANNASOFT TECHNOLOGY CORP.
October
MANNASOFT TECHNOLOGY CORP.
October
November GREAT YEAR INDUSTRIES CORP.
November MANNASOFT TECHNOLOGY CORP.
November MANNASOFT TECHNOLOGY CORP.
November MANNASOFT TECHNOLOGY CORP.
November MANNASOFT TECHNOLOGY CORP.
November MANNASOFT TECHNOLOGY CORP.
November MANNASOFT TECHNOLOGY CORP.
November TOYOTACUBAOINCORPORATED
December MANNASOFT TECHNOLOGY CORP.
December MICROTECHNICS COMPUTER
December TOYOTACUBAOINCORPORATED
DD-4
DD-S
DD-6
DD-16
DD-19
DD-20
DD-21
DD-22
DD-23
DD-24
DD-26
DD-39
DD-40
DD-41
17,753.62
2,048.37
4,096.29
6,800.62
9,615.72
9,215.64
1,989.90
5,968.38
3,979.36
1,989.90
149,249.91
3,906.03
1,919.83
7,553.45
2008
January
January
January
January
January
February
February
February
February
February
February
March
March
March
March
March
March
March
March
April
April
April
DD-44
DD-48
DD-50
DD-51
DD-52
DD-58
DD-62
DD-63
DD-64
DD-65
DD-66
DD-71
DD-73
DD-74
DD-75
DD-78
DD-80
DD-82
DD-83
DD-86
DD-87
DD-89
11,785.59
1,791.42
219.82
1,527.89
12,222.73
12,490.64
5,970.71
14,927.58
1,493.08
5,970.71
1,493.08
4,285.66
3,000.00
23,451.51
32,785.66
1,832.52
1,971.07
2,316.22
5,302.77
111,353.73
167,625.06
3,942.57
AMENDED DECISION
CTA CASE NO. 8532
Page 18 of24
Date
April
April
April
April
April
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
July
July
July
July
July
July
July
July
July
July
July
July
July
July
Supplier
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
ABENSON,INC.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
NEXUS TECHNOLOGIES INC.
NEXUS TECHNOLOGIES INC.
FEMAC MARKETING INC.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
Exhibit
DD-90
DD-91
DD-92
DD-93
DD-94
DD-95
DD-98
DD-99
DD-100
DD-101
DD-102
DD-103
DD-104
DD-105
DD-106
DD-107
DD-108
DD-109
DD-110
DD-111
DD-112
DD-113
DD-114
DD-115
DD-116
DD-117
DD-118
DD-119
DD-120
DD-121
DD-129
DD-130
DD-131
DD-132
DD-133
DD-134
DD-135
DD-136
DD-137
DD-138
DD-139
DD-140
DD-141
DD-142
Disallowed
Input VAT
3,456.51
343.32
1,202.25
2,232.63
15,438.20
4,446.27
268.45
1,208.46
402.68
939.58
134.23
1,879.59
939.58
268.45
134.23
309.45
1,030.64
171.77
171.77
171.77
306,288.32
240,168.33
374,211.07
1,585.24
22,187.31
3,170.48
11,732.84
1,585.24
10,427.28
7,261.98
174,107.03
3,235.24
3,297.36
4,854.18
4,853.30
45,968.72
14,559.03
3,233.92
5,232.60
3,993.83
16,175.77
1,912.78
324,937.86
172,191.62
....
AMENDED DECISION
CTA CASE NO. 8532
Page 19 of24
Date
July
July
July
July
July
July
July
July
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
September
September
September
September
September
September
September
September
September
September
September
September
September
September
Supplier
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
NEXUS TECHNOLOGIES INC.
NEXUS TECHNOLOGIES INC.
TECHNICOM ELECTRONICS TRADING
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
TOYOTA MAKATI, INC.
3G CABLENET AND CONSULTANCY
ACCENT SYSTEMS, INC.
FEDERAL PROTECTION SYSTEMS
GREAT YEAR INDUSTRIES CORP.
GREAT YEAR INDUSTRIES CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
MANNASOFT TECHNOLOGY CORP.
Exhibit
DD-143
DD-144
DD-145
DD-146
DD-147
DD-148
DD-149
DD-150
DD-155
DD-156
DD-157
DD-158
DD-159
DD-160
DD-161
DD-162
DD-163
DD-164
DD-165
DD-166
DD-167
DD-168
DD-169
DD-170
DD-171
DD-172
DD-173
DD-174
DD-175
DD-176
DD-183
DD-186
DD-189
DD-192
DD-193
DD-199
DD-200
DD-201
DD-202
DD-203
DD-204
DD-205
DD-206
DD-207
Disallowed
Input VAT
8,056.39
9,225.99
8,088.55
6,471.37
4,853.30
1,864.32
2,753.74
985.90
6,707.21
2,565.68
134.45
1,073.86
671.38
536.93
402.92
134.45
268.47
134.45
402.92
671.38
4,871.74
4,894.74
7,611.23
1,288.81
4,009.73
12,030.08
22,053.96
4,694.38
1,624.50
148,960.64
1,585.73
2,635.57
3,666.21
657.06
23,839.51
3,165.52
2,346.59
1,877.00
234.57
234.57
469.14
234.57
6,884.77
3,358.94
AMENDED DECISION
CTA CASE NO. 8532
Page 20 of24
Date
Supplier
Exhibit
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
September
October
October
October
October
October
October
October
October
November
November
November
December
December
December
December
December
December
DD-208
DD-209
DD-210
DD-211
DD-212
DD-213
DD-214
DD-215
DD-216
DD-217
DD-218
DD-219
DD-220
DD-221
DD-222
DD-223
DD-224
DD-225
DD-226
DD-227
DD-228
DD-229
DD-230
DD-231
DD-236
DD-237
DD-248
DD-251
DD-252
DD-253
DD-254
DD-255
DD-256
DD-264
DD-271
DD-272
DD-273
DD-280
DD-282
DD-283
DD-284
DD-286
DD-287
2009
Disallowed
Input VAT
8,288.07
5,037.49
3,358.02
25,180.16
1,679.47
25,548.24
1,967.54
14,949.70
107,016.47
45,246.46
12,588.94
1,679.47
1,810.70
679.01
905.35
4,753.09
121,995.89
452.67
4,526.75
1,131.69
2,489.71
905.35
1,358.02
452.67
364.43
857.34
143,035.48
4,884.11
6,433.30
3,474.93
10,856.67
1,737.46
26,785.71
149,035.48
7,102.01
1,775.38
8,877.39
23,357.32
11,889.55
257,142.92
2,178.41
134,275.86
1,852.57
AMENDED DECISION
CTA CASE NO. 8532
Page 21 of24
Date
Supplier
Exhibit
January
January
January
January
February
February
February
February
February
February
February
February
February
February
February
February
February
February
March
March
March
March
March
March
March
March
March
March
May
May
June
June
June
June
June
June
June
June
June
June
June
June
June
July
DD-291
DD-298
DD-299
DD-300
DD-306
DD-307
DD-308
DD-309
DD-310
DD-311
DD-312
DD-313
DD-314
DD-315
DD-316
DD-317
DD-318
DD-319
DD-328
DD-337
DD-338
DD-339
DD-340
DD-341
DD-342
DD-343
DD-344
DD-345
DD-348
DD-352
DD-355
DD-356
DD-357
DD-358
DD-359
DD-360
DD-361
DD-362
DD-363
DD-364
DD-365
DD-366
DD-369
DD-376
Disallowed
Input VAT
8,252.69
427,957.06
1,731.43
55,989.26
8,759.92
10,429.11
3,504.25
26,279.77
5,256.14
4,338.85
3,921.08
1,751.89
171,956.52
12,263.71
1,751.89
126,000.00
5,142.72
140,142.72
2,137.48
384.95
14,415.82
4,428.85
1,788.23
19,165.46
3,576.46
4,428.85
5,142.79
58,114.33
877.40
1,028.37
234.43
234.43
938.68
938.68
6,994.81
31,476.41
26,230.19
15,738.21
5,246.23
1,748.58
1,748.58
1,748.58
1,926.42
250,731.89
AMENDED DECISION
CTA CASE NO. 8532
Page 22 of24
Date
Supplier
Exhibit
DD-377
DD-378
DD-379
DD-380
DD-381
DD-382
DD-383
DD-384
DD-394
DD-395
DD-396
DD-418
DD-419
DD-420
DD-432
DD-433
DD-434
DD-435
DD-436
DD-437
DD-438
DD-439
DD-440
DD-441
DD-442
DD-443
DD-444
DD-445
DD-456
DD-457
DD-458
DD-459
DD-460
DD-463
DD-465
DD-466
Disallowed
Input VAT
1,790.82
26,863.77
118,202.42
1,790.82
17,909.66
3,581.64
5,372.46
5,391.30
56,881.82
11,571.29
5,978.47
3,414.01
11,843.96
1,200.00
192.27
192.27
192.27
192.27
385.02
385.02
27,681.16
3,581.64
3,581.64
1,790.82
3,581.64
8,952.17
35,481.16
2,214.49
9,428.50
11,237.20
1,285.51
12,857.01
181,928.51
2,458.93
39,275.65
40,031.46
P6,090,871.84
60 months
9 months
p 913,630.78
AMENDED DECISION
CTA CASE NO. 8532
Page 23 of24
p 36,959,792.49
P16,130,710.85
9,805,481.98
25,936,192.83
p 6,623,985.30
913,630.78
7,537,616.08
p 3,485,983.58
p 362,595,648.52
1,869,282,602.11
3,485,983.58
p 676,196.57
ORDERED.'~
AMENDED DECISION
CTA CASE NO. 8532
Page 24 of24
SO ORDERED.
CAESA~SANOVA
Associate Justice
We Concur:
~"'c.~~ .!1
JtfANITO C. CASTANEDA;'CjR..
Associate Justice
~~~~/?AMELIA R. COTANGCO-MANALASTAS
Associate Justice
ATTESTATION
~i4
c.. ~-oe,.
CERTIFICATION
Presiding Justice