Who Are Required To File ITR In The Philippines?

Who Are Required To File ITR In The Philippines?

According to Benjamin Franklin, there are only two things that are certain in life: Death and Taxes.

It is the dreaded Tax Season once again! Arghhhh!  I know exactly how you feel. Hugz! Cheer up, most of the BIR personnel are kind and nice. Don't  be afraid because they won't bite.

Who Are Required To File ITR In The Philippines?

The Essential Facts

Are you making PHP60,000.00 and over in a year's time? If your answer is a resounding "Yes", then that means you are required to file an ITR (Income Tax Return)

Blessed are those corporate employees because they need not worry about this because most human resource (HR) departments take care of filing their ITR's on their behalf. 

Unfortunately, freelancers and entrepreneurs will have to take care of filing their own ITR themselves.

What you need to file: Form 1701. (Download it here.)

What you need to do:

For Personal/ Individual Income Tax

Freelance: Taxing as it may sound ( No pun intended, lol), you have to ask for a Form 2307 from every company that has withheld tax on their payments to you. Using the data, you have to fill out BIR Form 1701.

Business Owner: Are you making money from a business venture with another person? Are you an employee of your own company? Or are you receiving dividends or share on the total profit of a business?  Please make sure to include the income you received from your different sources of income. BIR Form 1701 provides you with the specifics. With the BIR, be as specific as you can be!

For Mixed Income

If you have a day job, but also do freelance work or own a small business be it online or physical store, you will need to file an ITR declaring mixed income. That means you are telling the BIR that you have several income sources. Similarly, if you run several businesses, you need to itemize them all.

Freelancing on the side: You have to ask for a Form 2307 from every company that has withheld tax on their payments to you, including one from your day job.

Business Owner: You have to ask your day job for a Form 2307, and then consolidate the income you made from your business/es into one form 1701.

Filling out the form

Filling out the Form 1701 can be a little tricky.  You may need to consult with an accountant the first few times you do it or every time you find that you have a new source of income. 

The 1st section of Form 1701 only requires personal data. That means, it is very simple. But that is not the case with the other sections, such as your tax code and the computations, which can get confusing. So it is best to consult your friendly accountant to help you with this.

The BIR provides a lot of information on their website. You can access the information on filing income tax returns online. Please use the BIR’s Electronic Filing and Payment System (eFPS).


Things to keep in mind

You must understand the changes that the BIR made year after year, as well as the requirements you need to remember.

1. The BIR will now pre-audit Tax Returns filed. This means that BIR agents and officials will pre-audit or check the forms and their attachments prior to the acceptance of the forms. expect long lines.

2. There are new Income Tax Forms. Minor changes were made to the ITR forms. You can download the latest versions on this official BIR page. The proper form will depend on how you are registered as a taxpayer.

3. There are new limitations and/or allowable expenses. There are limitations on entertainment and representation expenses, donations to charitable contributions, on interest expenses, and on depreciation expenses for transportation and maintenance expenses.

4. Make sure you attach all requirements to your ITR. Attachments such as a summary of taxes, duties and licenses need to be included. Make attachments using Form 1702. (Download both page 1 and page 2.)

5. Be aware of penalties. Surcharges ranges from 25% to 50% for failure to file returns, late payments, and problems with attachments, etc. Avoid the extra charges by fixing your papers early and filing on time.

For your reference, you can refer to these documents that were recently released to Certified Public Accountants (CPAs). 

If you happen to know a CPA, it is best to consult these professionals so you'll get the specifics clear according to your own unique situation.

Once again, let's review who are required to file an ITR. Game? Okay, here it goes.

You are required to file an ITR if:

1. You are a Filipino citizen living in the Philippines, receiving income from sources within or outside the Philippines, and if:

• You are employed by two or more employers, any time during the taxable year
• You are self-employed, either through conduct of trade or professional practice
• You are deriving mixed income. This means you have been an employee and a self-employed individual during the taxable year
• You derive other non-business, non-professional related income in addition to compensation income not otherwise subject to a final tax
• You are married, employed by a single employer, and your income has been correctly withheld – the tax due is equal to the tax withheld – but your spouse is not entitled to substituted filing
• You are a marginal income earner
• Your income tax during the past calendar year was not withheld correctly – if the tax due is not equal to the tax withheld

2. You are a non-resident citizen – if you are a Filipino who works or resides abroad and receiving income from sources within the Philippines. Note, however, that you are taxable only for the income you earn from the Philippines.

3. You are not a Filipino citizen but you receive income from sources within the Philippines, regardless of your residency. You are taxable only for the income you earn from the Philippines.

4. Domestic corporations (including partnerships) receiving income from sources within and outside the Philippines.

5. Foreign corporations (including partnerships) receiving income from sources within the Philippines.

6. Estates and trusts engaged in trade or business.

File ITR using eFPS if you are:

1. Large taxpayers duly notified by the BIR
2. Top 20,000 private corporations duly notified by the BIR
3. Top 5,000 individual taxpayers duly notified by the BIR
4. Taxpayers who wish to enter into contracts with government offices
5. Corporations with paid-up capital stock of P10 million ($224,517.32)
6. PEZA-registered entities and those located within Special Economic Zones
7. Government offices, in so far as remittance of withheld Value Added Tax (VAT) and business tax is concerned
8. Per Revenue Regulations 10-2014, Taxpayer Account Management Program (TAMP). Taxpayers, whether individual or juridical entities, who have been identified by the Revenue District Office (RDO) based on selection criteria pursuant to existing revenue issuances

Non-eFPS filers covered by RR 5-2015 are mandated to use the eBIR to file their ITR. These are:

1. Accredited tax agents/practitioners and all its client-taxpayers
2. Accredited printers of principal and supplementary receipts/ invoices
3. One-Time Transaction (ONETT) taxpayers
4. Those who shall file a “no payment” return
5. Government-owned or controlled corporations (GOCCs)
6. Local Government Units (LGUs), except barangays
7. Cooperatives registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA)

The following taxpayers may file manually “no payment returns” to the RDO where registered using officially printed forms/photocopies or electronic/computer-generated returns:

1. Senior Citizen (SC) or Persons with Disabilities (PWD) filing for their own ITR
2. Employees deriving purely compensation income and the income tax of which has been withheld correctly showing tax due is equal to tax withheld whether single or multiple employers (with two or more employers concurrently and successively at any time during the taxable year)
3. Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an ITR and are filing for purposes of promotion (Philippine National Police /Armed Forces of the Philippines), loans, scholarship, foreign travel requirements, etc.

Exemptions

You are not required to file an ITR if:

• You are a minimum wage earner.
• Your gross income (total earned for the past year) does not exceed your total personal and additional exemptions.
• Your income derived from a single employer does not exceed Php60,000 and the income tax on which has been correctly withheld.
• Your income has been subjected to final withholding tax.
• You are qualified for substituted filing.

1. You are a non-resident citizen who is:

• A Filipino citizen not residing in the Philippines, but who has established with the BIR that you wish to remain living outside the country.
• A Filipino citizen who leaves the Philippines during the taxable year to reside abroad, either as an immigrant or for permanent employment.
• A Filipino citizen who works and earns income abroad.
• A Filipino citizen previously considered a non-resident citizen.

2. You are an overseas Filipino worker whose income is derived solely from sources outside the Philippines.

3. If you are a Filipino citizen working as an overseas seaman, your vessel must be engaged exclusively in international trade.

The deadline for filing your Income Tax Return (ITR) for the Taxable Year 2014 will be on Wednesday, April 15, 2015.

Please do note that every individual or entity required to file his/its income tax return and pay his/its corresponding income tax due is expected to beat the deadline to avoid being penalized and imposed with additional charges of about 25% to 50% surcharge, 20% interest per annum and the Php1,000 compromise penalty for non-filing and/or non-payment of taxes. 

I know, many of us find the new BIR tax filing system burdensome and full of loopholes. Still, I'd like to encourage all taxpayers to be vigilant and to call BIR offices for assistance.

NOTE: Please do not deal with fixers or entrust the filing of your ITR to anybody.

Please remember, filing of ITR and paying the right taxes is our civic duty as Filipino citizen.

This is not a sponsored post. I did not receive any compensation for this post. I just like to remind you my dear readers about the deadline of filing of ITR.

ANNE CURTIS UNEDITED BEHIND-THE-SCENES PHOTOS

ANNE CURTIS UNEDITED BEHIND-THE-SCENES PHOTOS

"#NoPhotoshop, #unedited" this is what Anne Curtis wrote on her Instagram and facebook accounts when she shared one of her behind-the-scenes photos with a magazine on her social media accounts.

Her photos got a mixed reactions from the netizens. The behind-the-scenes photos of Showtime darling Anne Curtis were dubbed as "Annedumi" by some malicious individuals in the world wide web. #CruelHearts #Jealous?

Anne will always be the pambansang Diyosa (national goddess) no matter what!

BTS #AnneForCosmo #CosmoSummer

Beautiful inside out!

#No photoshop 

#SummerReady

Those individuals are just #envious with Anne's almost perfect beauty and body.

Anne, don't mind them! Remember you cannot please everybody. 

It is a good thing that Anne Curtis is called Annebisyosa and Annekapal. That means she's resilient and won't stoop down to her bashers' level.

Photos: Cosmo FB, Instagram and Anne Curtis FB

THIS SUMMER, GET COOL WITH UNIQLO LINENS

THIS SUMMER, GET COOL WITH UNIQLO LINENS

I hardly go out these days because of the hot weather and humid condition here in our country.  As much as possible, I just stay indoors because I don't want to end up dead because of heat stroke. But sometimes, one is left with no choice but to attend to some important commitments. The least that I can do when I really have to go somewhere is to dress appropriately for summer. High-street brand UNIQLO understands that so well, that’s why it’s rolling the Premium Linen Shirts in time for your travel adventures and summer soirees.  It combined French sartorial sensibility with Japanese clothing engineering so you and I can get the most essential shirt for the dry season

Linen breathes and wicks away moisture naturally, to help keep your skin dry in the heat. Linen is a UNIQLO LifeWear essential, and a centerpiece of the brand’s Spring/Summer collection. The entire range is made of 100% premium French linen, created from long, soft fibers that are smooth on the skin.

Linen is derived from the fibers of the flax plant. It requires intense labor to manufacture, but linen is prized for the refreshing coolness it provides. The fabric is strong, durable, doesn’t stretch and is resistant to damage from abrasion.

“Our linen is available in diverse colors, from long-sleeved shirts in paler hues for spring through early summer, to more vivid colors for mid-summer—helping you to look your seasonal best. Our men’s Linen Cotton Shirt is now available in both plain colors, and refreshing Madras plaid. The subtly wrinkled texture expands your summer casual fashion options,” says Katsumi Kubota, Chief Operating Officer of Fast Retailing Philippines Inc. – Uniqlo.

The men’s Premium Linen Shirts has an updated silhouette, for great lines whether you want the shirt tucked in or not. The women’s range, meanwhile, brings long-sleeve, three-quarter-sleeve and sleeveless options.

“Our women’s long-sleeve and sleeveless shirts now have gussets on both sides of the hems. We added a chest pocket to our three-quarter sleeve shirts, and introduced Madras plaid and other patterns for summer. We also reduced the flare on our sleeveless items, to enhance the vertical lines—particularly effective for more mature wearers. UNIQLO’s Premium Linen Shirts perfectly completes any wardrobe,” Kubota adds.

It won’t be surprising if Filipinos make these linen shirts their summer staple. With the linen’s weave allowing more airflow and its fabric possessing high air permeability, your body will be free of moisture, especially under the punishing heat of the tropical sun.

About UNIQLO and Fast Retailing
UNIQLO is a brand of Fast Retailing Co., Ltd., a leading global Japanese retail holding company that designs, manufactures and sells clothing under seven main brands: Comptoir des Cotonniers, GU, Helmut Lang, J Brand, Princesse tam.tam, Theory, and UNIQLO. With global sales of approximately 1.14 trillion yen for the 2013 fiscal year ending August 31, 2013 (US $11.62 billion, calculated in yen using the end of August 2013 rate of $1 = 98.36 yen), Fast Retailing is one of the world’s largest apparel retail companies, and UNIQLO is Japan’s leading specialty retailer.

UNIQLO continues to open large-scale stores in some of the world’s most important cities and locations, as part of its ongoing efforts to solidify its status as a truly global brand. Today the company has a total of more than 1,400 stores in 16 markets worldwide: Japan, Australia, China, France, Germany, Hong Kong, Indonesia, Malaysia, Philippines, Russia, Singapore, South Korea, Taiwan, Thailand, U.K. and the U.S. In addition, Grameen UNIQLO, a social business established in Bangladesh in September 2010, currently operates several Grameen UNIQLO stores in Dhaka. UNIQLO manages an integrated business model under which it designs, manufactures, markets and sells high-quality, casual apparel. The company believes that truly great clothes should be supremely comfortable, feature universal designs, are of high quality and offer a superb fit to everyone who wears them.

With a corporate statement committed to changing clothes, changing conventional wisdom and change the world, Fast Retailing is dedicated to creating great clothing with new and unique value to enrich the lives of people everywhere. For more information about UNIQLO and Fast Retailing, please visit www.uniqlo.com and www.fastretailing.com.

PASIG FOOD TRIP: Kuya J Restaurant's Summer Sizzlers

PASIG FOOD TRIP: Kuya J Restaurant's Summer Sizzlers

Creamy Mango Pandan

Kuya J Filipino Restaurant has a newly opened branch just across Banco de Oro (BDO) at the ground level of SM Center Pasig which is near Tiendesitas.  Upon the invitation of a friend, my Kuya (brother) and I decided to check out this branch. It is a good thing that the invitation came at a perfect time when I was craving for some Filipino food and cool dessert because of the scorching summer heat. 

A cool dessert always served as a sweet ending to a hearty meal. This is a twist of the original buco (young coconut) pandan recipe. Kuya J's refreshing twist of the infamous buco pandan dessert is called Creamy Mango Pandan which has an intense mango flavor. An order would only cost you Php80. This well-rounded dessert is good for 2 to 3 persons. That of course will depend on how much dessert you consume to conclude a meal. For me, I could devour the whole thing as I like it so much. Mango-Pandan #goodforhealth #foodporn #flavor #dessert #pastry 

Rating:

Tablea Coffee Flan

I've always thought that our next door neighbor in the province serves the best Leche Flan in the whole wide world.  Well, that belief changed late last year when my brother and I encountered the delicious combination of coffee and cocoa-infused chocolate dessert at Kuya J Restaurant here in the Metro.

You could not deny the fact that coffee and chocolate are a match made in dessert heaven. In an ode to the classic combo, Kuya J food development team created a unique dessert called Tablea Coffee Flan (Php85). 

This Batangas tablea-flavored flan with coffee caramel is topped with dried coconut meat and pieces of barquillos (crispy egg wafer sticks), which happened to be my childhood favorite snack!  Wonderfully delicious!  I'll definitely come back for more.  It comes across as eating something sinful but I super duper love it!  

Rating:

Fried Halo-halo

The traditional cooler Halo-halo (a popular Filipino dessert with mixtures of shaved ice and evaporated milk to which are added various boiled sweet beans, jello and fruits) comes with a unique twist - the Fried Halo-halo (Php135) a la mode. 

Kuya J's version has ube (purple yam), white beans, young corn, nata de coco (a chewy, translucent, jelly-like foodstuff produced by the fermentation of coconut water), lanka (jackfruit) and butter beans stuffed in pastry wrapper and deep fried to give the halo-halo a warm take. Then it is topped with whipped cream and Vanilla Ice Cream.

A must try! 

Rating: 

For appetizers, Chorizo Dinamitas (stuffed chili pepper with chorizo), Tokwa't Baboy (tofu and pork), Baked Scallops and the Lumpia Presko (fresh lumpia), were laid out on our table. Whew!  And that's just the appetizers.

Chorizo Dinamita

I super love Kuya J's Chorizo Dinamita (Php170.00). These chorizo-stuffed long green chilies are served with garlic mayo on the side. For me, it is just the right blend plus its taste consistently makes me feel good. Did you know that you can specifically request the chef to reduce or adjust the amount of spiciness. A must Try!

Tokwa't Baboy

Rating:

A okay!

Lumpia Presko

Rating: 

Crispy Pata

When it comes to Pinoy food, my barometer is the restaurant's version of Crispy Pata (deep fried pig trotters or knuckes). Crispy pata (Php499) is one of the all-time favorite Filipino dishes served on special occasions in some Filipino households or even everyday in authentic Filipino restaurants.

Kuya J's Crispy Pata is crispy outside and very tender inside. The attendant sliced our crispy order in front of our very eyes. I think that is a cool idea because it gives somewhat a sense of assurance that your order is really one whole crispy pata, not less. When you hear it crack while being cut, you'll feel more confident that it is really freshly cooked. Its mouth-watering Crispy Pata is a must try! Outstanding in every sense of the word.  #PerfectPata #TheBestPataInMetroManilaToDate

Rating: 

Humba Binagoongan Fried Rice

Sick and tired of the usual plain rice served in most restaurants? 

Don't worry! Kuya J has a lot of variations to the usual plain rice. 

I was so happy when they served us the very delectable Humba Binagoongan Fried Rice (P175), topped with bell peppers, red onions,  green mangoes and chopped binagoongang pork. Humba is a Visayan stewed pork dish similar to adobo while bagoong is a fish or shrimp paste condiment 

Bagoong rice is what I always ordered whenever I am in Thai restaurants. I love how the acidity from the strips of green mango cut through the saltiness of the shrimp paste. Filipino cuisine not being too far off from Thai, Kuya J's version is sneaky, the humba touches home base as the pork fat melts in my mouth.

Rating:

 

Kare kare

Beef Pochero

I am a picky eater when it comes to stews and braises. After eating a piece I am sure this is sure to appear on most if not all the tables of diners in Kuya J.

Beef Pochero Tagalog is a Filipino Stew similar to that of “Nilagang Baka“ (Beef Stew). This dish is complimented by the sweetness of saba banana. The unique sour blend and color is brought-in by the yummy tomato sauce. Aside from the tomato sauce and banana, the chorizo de Bilbao and chick peas are also part of the ingredients. Beef Pochero Tagalog brings out the delightful taste of our Spanish influence.

Kuya J's Beef Pochero is a very enticing dish. I enjoyed eating its pochero because of its yummy taste. It is best eaten warm along with white rice. 

Try Kuya J's version of Beef Pochero Tagalog and let me know what you think.

Dalandan Beer

I also had a sample of their Dalandan Beer. I honestly don't like beer but this was a unique conconction that I don't want to pass up.  The dalandan provided a refreshing, zesty sensation with a hint of sweetness and apparent taste of beer. It's actually a nice match to the Sinuglaw and fried dishes.

Kuya J Restaurant serves delicious traditional Filipino dishes, so you're a complete disgrace to your own culture if you don't try its food offerings. Kuya J, just like my reliable Kuya, adapted regional local cuisine and added a different take on each dish. Cool, eh! 

The food is delicious and presented well at Kuya J's. Every item on the menu are well thought off by its Food Development Team (FDT) and approved by its stockholders. 

The orders are very large and very much worth the price. They also provide huge servings of rice and trust me it's more than enough to fill you up!  Service is always super friendly! All of their employees are quick, polite, and professional. The restaurant is well lighted and has a modern Filipino design plus comfortable seats.  I salute Kuya J restaurant for considering all the important details in the industry. 

Overall rating: 



#TokwaBaboy #CrispyPata #dinamita #chorizo #SMCenterPasig #Fun #KuyaJ

BAR EXAM RESULT 2015: San Beda Law Graduate is Number 1

BAR EXAM RESULT 2015:  San Beda Law Graduate is Number 1

The San Beda College of Law ranked first in the 2014 bar examinations, the Supreme Court announced Thursday.

San Beda's Irene Mae Alcobilla was named as top notcher with an 85.5-percent grade.

Earning the top ten places are:

1st place
Irene Mae Alcobilla - San Beda College - 85.50%

2nd place
Christian Drilon - Ateneo de Manila University - 84.45%

3rd place
Sandra Mae Magalang - University of the Philippines - 84.60%

4th place
Mark Leo Bejemino - University of the Philippines - 84.55%
Gil Garcia II - Ateneo de Davao University - 84.55%
Reginald Laco - De La Salle University Lipa - 84.55%

5th place
Michelle Liao - University of Cebu - 84.50%

6th place
Jose Angelo David - San Beda College - 84.45%

7th place
Adrian Augmentado - San Beda College - 84.35%

8th place
Rhey David Damay - University of the Philippines - 84.20%
Fideliz Cardellie Diaz - Far Eastern University-DLSU (Juris Doctor MBA) - 84.20%

9th place
Jamie Liz Yu - University of the Philippines - 84.00%

10th place
Tristan Matthew Delgado - Ateneo de Manila University - 83.95%

The Supreme Court lowered the passing grade to 73 percent this year, allowing 1,126 or 18.82 percent of all 5,984 exam takers to pass.

Please standby for the complete list of bar passers.

Complete List of Passers: October 2014 Philippine Bar Exam Results

Complete List of Passers: October 2014 Philippine Bar Exam 

Congratulations to the 1,126 New Lawyers!  Here is the complete list of passers of the October 2014 Philippine Bar Exam Results release in March 2015

The 2014 Bar exams were conducted on all Sundays of October. Of the 6,344 initial examinees, only 5,984 were able to finish until the last day.


Here is the full list of the successful examinees:

1. ABAD, Joshua B

2. ABALA, Angela Ray T

3. ABALOS, Charinne Hanako M

4. ABANTAS, Shidik T

5. ABAQUITA, JR., Gideon Florante A

6. ABBU, Rufeliz Ann S

7. ABDULLAH, Shayma A

8. ABEJO, Klein Charisse B

9. ABELINDE, Rachel Jane A

10. ABELLA, Angelo R

11. ABELLAR, Mae Ann B

12. ABO, Marvi R

13. ABSIN, Roh Dundee E

14. ABUBAKAR, Gibran B

15. ACASILI, Carl Jillson B

16. ACOSTA, Kristian Nico C

17. ADDAUAN, Francis John A

18. ADLAWAN, Catherine R

19. ADRIANO, Amos Mikhail S

20. ADRIAS, Alma M

21. AGA, Maria Angelica I

22. AGOT, Virnee Joy T

23. AGUANTA, JR., Alejandro E

24. AGUILA, Katrina Elaine C

25. AGUILAR, Christianne P

26. AGUILAR, Francis Ma. G

27. AGUILAR, Jeffrey G

28. AGUTO, Jorneil M

29. ALAMPAY, Maria Patricia N

30. ALAVA, Sylvester A

31. ALBA, Andres Jose M

32. ALBA, Carlo Edison F

33. ALBERTO, Althea Rosanna V

34. ALCANTARA, Francis D

35. ALCANTARA, Regine Andrei P

36. ALCARAZ, Pauline Breissee Gayle D

37. ALCOBILLA, Irene Mae B

38. ALCONERA, Dinnah Mae A

39. ALEGATO, Sul Jolly Angelo V

40. ALEGRE, Remy Rose A

41. ALEJANDRO, Ezerh M

42. ALERTA, Jommel Jann Kris A

43. ALFONSO, Aza M

44. ALFONSO, Erika M

45. ALFORQUE, Dani Q

46. ALHAMBRA, Phoebe Marie V

47. ALIGA, Gwyneth G

48. ALLAREY, Princess Carra C

49. ALMONTE, Mae Lyn T

50. ALONZO, Katherine D

51. ALVAREZ, Jeffrey R

52. ALVAREZ, Paola Sherina A

53. ALVIAR, Joyce B

54. AMAHIT, Floyd Barry C

55. AMARAJA, Yildrim T

56. AMCAY, Jonjon B

57. AMEN, Catherine S

58. AMIL, Jayric L

59. AMILING, Evelyn S

60. AMINAO, Charmine May C

61. AMOR, III, Jaime J

62. ANDAYA-TAY, Melissa Antonette D

63. ANDO, Mayus Ryan D

64. ANDRES, Jennylyn N

65. ANG, Rollie C

66. ANG, Victor Reynaldo C

67. ANGELES, Bernard Allan V

68. ANGELES, Cyrine Anne G

69. ANGUE, Aileen Rose J

70. ANOD, Myra A

71. ANTALAN, Sheena Lynne L

72. ANTONIO, Alexis Francis B

73. ANTONIO, Cristina I

74. APAYA, Edrian M

75. APELLIDO, Kristine Grace O

76. AQUINO, Kathlene G

77. AQUINO, Mark David I

78. ARAGON, Yya E

79. ARBAS, Andrei Christopher G

80. ARCE, Jerome B

81. ARELLANO, Alvin Anthony V

82. ARGEL, Golda Margareth D

83. ARIATE, Eunice Carmela M

84. ARIÑO, Jacob T

85. ARNADO, III, Teofilo C

86. ARONGAT, Arthur John E

87. ARRAIZA, Cheska Maude L

88. ARZAGA, Jeffrey D

89. ARZAGA, Odessa Buena C

90. ATIENZA, Gian Joseph P

91. ATITIW, Victor Corpus J

92. ATON, Carla Zoila Y

93. AUMENTADO, Adrian F

94. AUREUS, Vincent Noel A

95. AUSTRIA, Erastus Sandino B

96. AVILA, Alyssa Daphne M

97. AVISO, Ma. Louise C

98. AYUYAO, Maris Angelica C

99. BABATUAN, Leslie Joie E

100. BACANI, Marlyn R

101. BACATAN, Angeline J

102. BACCAY, Yolanda A

103. BACHOCO, Ed Charles P

104. BACLAY, Francis Paul U

105. BADUA, Kristofferson E

106. BAETIONG, Ma. Adoracion J

107. BAGAGNAN, Ruther Adrian F

108. BAGANG, Darrell L

109. BAGAY, Rose Ann R

110. BAGUIO, Jan Mark P

111. BAGULAYA, Jose Joannes S

112. BALBAS, Julius Harvey P

113. BALDIA, Edwin Marc T

114. BALINANG, JR., Luvimindo R

115. BALITON, Malucar P

116. BALMES, Kriselle S

117. BALT, Al-rashid L

118. BALT, Aminah C

119. BALTAZAR, John Philip A

120. BALUCAN, Chembeelyn A

121. BALVERDE, Roan U

122. BANAAG, Steffi Reizza E

123. BANDOMA, Jon Andre C

124. BANZON, Melvin Joseph L

125. BARBARA, Ailene B

126. BARDOQUILLO, Leah Lara M

127. BARENG, Shiel Joy G

128. BARRAMEDA, Eljay Jose M

129. BARREDO, Grethel G

130. BARTOLOME, Ana Karina P

131. BARTOLOME, Karol Chaim P

132. BASMAYOR, Michelle V

133. BATACAN-CAMACHO, Renizza Belle E

134. BATERNA, Jared Marc E

135. BATNAG, Odina E

136. BATU, Karen S

137. BATUNGBACAL, Mina Franchesca D

138. BAUNTO, Hapsah S

139. BAUTISTA, Diana Roselle V

140. BAUTISTA, Nino Carlo C

141. BAUTISTA, Pearl Charisse D

142. BAUTISTA, Veronicaliza H

143. BAUZON, Lanie V

144. BAYAD, Bernadette M

145. BAYAD, JR., Fernando T

146. BAYANG, Maria Victoria A

147. BAYOT, Miguel R

148. BAÑAGA, Robbie M

149. BEJEMINO, Mark Leo P

150. BELEY-ARNESTO, Mary Rose T

151. BELLO, Cristina Marie T

152. BELTRAN, Mikhail Julwyn B

153. BENAID, Wynchill B

154. BENEDIAN, JR., Pablito C

155. BENITEZ, Cecille T

156. BENTULAN, JR., Alfredo L

157. BERCASIO, Jela Myka LL

158. BERNAL, Samantha Lei R

159. BERNALES, Rolando A

160. BERNARDINO, Abigail F

161. BERNARDO, Jansen F

162. BERNARDO-SAGABAEN, Mary Ann N

163. BERNASOR, Lou Wella Mae S

164. BESAÑES, Niño G

165. BILOCURA, Jennelyn D

166. BINAY, Sharmagne Joy A

167. BINULUAN, Junerick N

168. BIRAO, Emmanuel G

169. BLANCO, Chiara Angela L

170. BOHOL, Illac G

171. BOJADOR, Francis Lauro R

172. BONAOBRA, Kevin A

173. BONIFACIO, Ma. Angela B

174. BONTUYAN, Diwa Rafael B

175. BORJA, Diane Camilla R

176. BORRICANO, Doreen F

177. BOSANTOG, Jonathan P

178. BRAGAT, Ophie Easter M

179. BRAMPIO, Aubrey Joy D

180. BRILLANTES, Constanza B

181. BRIONES, Niña Arlyn L

182. BRIONES, Reuben T

183. BRUTAS, Jolas E

184. BUBAN, III, Mamerto N

185. BUENA, Kriska Marna A

186. BUENA, Mark Orline S

187. BUENAOBRA, Jomyr B

188. BUENO, Flordeliz Marina U

189. BUENO, Ma. Anna Margarita V

190. BUENO, Mikhail Lenin B

191. BUGARIN, Matisa C

192. BUGAYONG, Vanessa S

193. BULANGA-CASINILLO, Diana Michelle T

194. BUOT, Krisben Zilner P

195. BUSALPA, Genny Pearl B

196. BUYSER, Jed Lance C

197. CABADING, James Michael D

198. CABANILLA, Jonna C

199. CABANTING, Arwin V

200. CABATINGAN, Alpi Andro B

201. CABAYSA, Elvis Bennet C

202. CABRERA, Daniel Rafael G

203. CABRIGA, Catalino R

204. CABUGSA, Josephus G

205. CACERES, Ira I

206. CACHO, Aireen M

207. CADIGAL, Jose Almarius P

208. CADIZ, Leonel P

209. CAFE, Ryan P

210. CAGA-ANAN, Cathleen Terry E

211. CALALANG, Joseph Ivan V

212. CALDERON, Geoffry A

213. CALDERON, Leah Zilpah A

214. CALLETONG, Jasmin G

215. CALUAG, Bon Jeffrey M

216. CALUGAY, Dongil T

217. CALULOT, Marinelle M

218. CALURA, JR., Quirino E

219. CAMBRI, Marydine L

220. CANIBAN, Mark Darryl A

221. CAPILI, Remar S

222. CARABBACAN, John John B

223. CARDENAS, Antonio Miguel M

224. CARDIÑO, Kent C

225. CARILLO, Janilet Mishelle R

226. CARLOS, Archie G

227. CARLOS, VI, Richard Lee B

228. CARPENA, Blessie Rose L

229. CASIGURAN, Roselle U

230. CASIL, Mariane S

231. CASTAÑEDA, Jose Francisco E

232. CASTILLO, Alyssa Carmelli P

233. CASTILLO, Gerard M

234. CASTRO, Bethel Edgar B

235. CASTRO-ZAPATA, Abigail P

236. CATACUTAN, Ace Joseph B

237. CATALAN, Mia Laine C

238. CAUAN, IV, Cayetano B

239. CAYCO, Patricia Gail V

240. CAÑETE, Edan Marri R

241. CAÑETE, Sarah Jean G

242. CELERA, Emme Cheayanne S

243. CELERIDAD, Paolo O

244. CELSO, Ellen Faye L

245. CENIZA, Michael G

246. CERILLES, JR., Mario C

247. CERVANTES, Dindo R

248. CHAGUILE, Michelle A

249. CHAN, Clariesse Jami Mari A

250. CHAN, Howard Y

251. CHAN, Joyce Aiza Z

252. CHAN, Wharton R

253. CHAVEZ, Sarah Lynn G

254. CHEN, Mara Kriska L

255. CHEW, James Earl R

256. CHI, Julius Czar G

257. CHOI, Jacqueline Mae S

258. CHUA, Chantal C

259. CHUA, Edric Christian E

260. CHUA, Jennica C

261. CHUA, Rachel Bernadette B

262. CHUA, Ronald O

263. CIPRES, Bryan Orville R

264. CISNEROS, JR., Luis Q

265. CLAREZA, JR., Eleuterio E

266. CLAVERIA-BADONG, Veronica DL

267. CLEMENTE, Christine C

268. CLIMACO, Evangelenne V

269. CO, Gerald S

270. CO, Joahn T

271. CO, Jocelyn C

272. CO, Pia Isabel O

273. CO, Ray Ann M

274. COLINARES, Ma. Lourdes N

275. COLLADO, Chelmarie V

276. COLLADO, Reena Mae L

277. COLUMNA, Christopher P

278. COLUMNA, Lorelei R

279. COMAFAY, Melisa Jane B

280. CONCEPCION, Denise G

281. CONDE, Eduard C

282. CONDE-NGOLAB, Jenny D

283. CONSUNJI, Mary Gladys Stephanie G

284. CORNEL, Charles B

285. CORPUS, Mario Lorenzo V

286. CORPUZ, Sheila I

287. CORRALES, Joan Rouella P

288. COSCOLLUELA, Shawn Dustin B

289. CRISOSTOMO, Danielle Alessandra D

290. CRISPINO, Ma. Kristine Rhem T

291. CRUZ, Alejandro Arlan P

292. CRUZ, Faith Roslyndale T

293. CRUZ, Jinky Ann H

294. CRUZ, Katrina P

295. CRUZ, Kristine Clarisse L

296. CU, Krystle Ritz T

297. CULA, Darwin H

298. CULVERA, Don H

299. CUNANAN, Paul Vincent T

300. CUNTAPAY, Girlie Mei D

301. CURAMMENG, JR., Reynold B

302. CUSTODIO, Alexandria Demi A

303. CUYO, Emerson G

304. DAAN, Evita A

305. DABBAY, Vincent Ray F

306. DADAYAN, Farouk M

307. DAGANTA, Fely Rose R

308. DAHAP, Maria Laurice G

309. DAMAOLAO, Rodelo Martin M

310. DAMASCO, Alex B

311. DAMASCO, Israel A

312. DATOC, Charmaine P

313. DAUZ, Timothy Clark B

314. DAVID, Jose Angelo A

315. DAVIDE, Patricia Janelli A

316. DAWAY, Rhey David S

317. DAYAG, Florian Kim P

318. DAYAG, Steven M

319. DAYPUYAT, Shylla Fe C

320. DE ALBAN, Dominic Victor C

321. DE ASIS, Aveneer K

322. DE CASTRO, Mardane Gizelle A

323. DE GRACIA, Angela Marie M

324. DE GUIA, Anne Rose R

325. DE GUZMAN, Aljon D

326. DE GUZMAN, Catleya L

327. DE GUZMAN, Pristine B

328. DE JESUS, Nerissa N

329. DE JESUS, Philip Edward A

330. DE JESUS, Tracy Ann DJ

331. DE LA CRUZ, Alma Isabel T

332. DE LA CRUZ, Gizle M

333. DE LA CRUZ, John Rafael T

334. DE LA FUENTE, Larry V

335. DE LA ROSA, Barbara Irene Y

336. DE LEON, Dino S

337. DE LEON, Girlie Venus E

338. DE LEON, Isaac D

339. DE LEON, Kaycee Ann B

340. DE MESA, Jennifer D

341. DEE, Celine Melanie A

342. DEE, Czarina Angelie B

343. DEINLA, Josalee S

344. DEL FONSO, Westly Rey V

345. DEL ROSARIO, Delañarose A

346. DEL ROSARIO, Mary Grace O

347. DELA CRUZ, Carissa Leonor Xyza I

348. DELA CRUZ, Dana Genevieve C

349. DELA CRUZ, Dennis L

350. DELA CRUZ, Jan Michael S

351. DELA CRUZ, Jastine Marie B

352. DELA CRUZ, Jemuel B

353. DELA CRUZ, Julian Rodrigo A

354. DELA CRUZ, Kenneth Lloyd G

355. DELA CRUZ, Rozanne B

356. DELA CUESTA, Jay Marie C

357. DELA ROSA, Bryan Lloyd L

358. DELA ROSA, Maridel P

359. DELFIN, Cherry Marie E

360. DELFIN, Estelle Marielle F

361. DELGADO, Honey Rose E

362. DELGADO, Romella M

363. DELGADO, Tristan Matthew T

364. DELOS ANGELES, JR., Domingo P

365. DELOS REYES, Angelico Zenon M

366. DELOS REYES, Mark Erwin W

367. DELOS SANTOS, Glenn D

368. DELOS SANTOS, Madelyn C

369. DELOSO, Omar P

370. DEMAIN, Nathaniel P

371. DEMAISIP, Ma. Josephine Gerardine N

372. DESUYO, Jo-ana Marie P

373. DIAL-QUIGAO, Ma. Ramelisa D

374. DIALOGO, Karlo M

375. DIAMANTE, Mary Joy Anne A

376. DIANA, John Ronnel D

377. DIAZ, Fideliz Cardellie B

378. DIAZ, Jan Jason Jendrik C

379. DIAZ, Maria Lovella M

380. DIEGO, Marshall Ellis M

381. DINSAY, V, Frank Eduard C

382. DISCIPULO, Gierne Gail Q

383. DIZON, Erika C

384. DIZON, Rose Angelique P

385. DIZON, JR., Arthur B

386. DOCTOLERO, Julie L

387. DOMEYEG, Carla O

388. DOMINGO, Riyah Lalaine L

389. DOMINO, Jenny Jean B

390. DORIA, Loreto B

391. DORINGO, Seychelles June M

392. DRILON, Christian A

393. DRILON, Patrick C

394. DULAY, Jericson D

395. DUMALASA, Sean Paulo M

396. DUMALOS, Cirille Anne L

397. DUMANAT, Janellee A

398. DUMAYAS, Daryl Ray F

399. DYCHITAN, Pamela Marie F

400. EBDANE, Bayani S

401. ECALNIR, Erol Roudel C

402. ECHAVEZ, Ronna Lissa E

403. ECHIVERRI, Kingjohn Ericson M

404. ELMIDO, Jan Christopher P

405. ENDALUZ, Marie Jourgen B

406. ENRIQUEZ, Claire Joy G

407. ENRIQUEZ, Gabriel Alfonso C

408. ERANDIO, Athena Louise F

409. ESCALADA, Ryan Carlo P

410. ESCOLANO, Paul Medard L

411. ESCOSURA-BUSTAMANTE, Leslie C

412. ESCOTO, Jamie P

413. ESCOVILLA, Joseph Patrick O

414. ESGUERRA, Rafael Rodrigo S

415. ESPARAGUERA, Miguel A

416. ESPELETA, Camille Angela M

417. ESPERANZA, Annaliza G

418. ESPINA, Carlo Eduardo M

419. ESPINOSA, Carol-v S

420. ESPINOSA, Jose Joven Paulo M

421. ESPINOSA, Ma. Monica Leticia T

422. ESPIRITU, Aizelle Marie D

423. ESPIRITU, Elaine Rose Z

424. ESQUIVEL, Ron-erwin D

425. ESQUIVIAS, Ma. Carmela Florentyna A

426. ESTEBAN, Gelie Erika P

427. ESTELLA, Jessrey G

428. ESTOLAS, Benjamin Jose S

429. EVANGELISTA, Abigail F

430. EVANGELISTA, Carlo F

431. EXMUNDO, Reisa Marie J

432. FABICO, Krizia Yvette O

433. FABILE, Abigail M

434. FACUNLA, Jeffrey M

435. FALCIS, III, Jesus Nicardo M

436. FARCON, Jose Florinio Y

437. FELIX, Christine Angelica D

438. FELIX, Razel Ann P

439. FELIZMENIO, Marinella P

440. FERNAN, Harry Gwynn Omar M

441. FERNANDEZ, James Abalos

442. FERNANDEZ, Kae Dee C

443. FERNANDEZ, Meriam Consuelo B

444. FERNANDEZ, II, Antonio Timothy A

445. FERNIN, Michael Jayson S

446. FERRER, Jefferson Wilfredo P

447. FERRER, Julius Abraham C

448. FERRER-LEGASPI, Jan Adrienne B

449. FLORDELIZA, Henry C

450. FLORES, Danilo S

451. FORTALEZA, Karen F

452. FRAGANTE, Criela DF

453. FRANCISCO, Oliver G

454. FRIAS, Jerome Bart M

455. FUCOY, Alyssa Agustina A

456. FUECONCILLO-EVANGELISTA, Aleander P

457. FURUYAMA, Ken D

458. GA, Marianne Aiza T

459. GADOR, Ken R

460. GAHOL, Ralph Laurence M

461. GALAGAR, Philip S

462. GALAN, Cherie Amor C

463. GALANG, Roi Andrei S

464. GALAROSA, Michael Vincent C

465. GALENDEZ, Ellen P

466. GALIT, Emmanuel P

467. GALIT, Neil Brian P

468. GALLEGO, Erika Marie V

469. GALLITO, Patrick M

470. GALON, Harold A

471. GALOS, III, Reparado B

472. GALVEZ, Micaela Kristina V

473. GAMBOA, Josine Alexandra S

474. GAMILLA, Kristia Anne S

475. GANDIA, Tephanie M

476. GANZON, Pearl Margaret C

477. GARCIA, Cesar Domini C

478. GARCIA, Gil, Ii E

479. GARCIA, Lordie Grace D

480. GARCIA, Vianne Marie O

481. GARGAR, Ma. Edaliza J

482. GARINGAN, Francesse C

483. GARMA, Angelica C

484. GAUDIEL, Kristine T

485. GAUNA, Maria Rufa Theresa S

486. GAVIOLA, Gian Franco G

487. GAYOS, Edgardo Alexander O

488. GELVEZON-TABITA, Salvacion

489. GEVERO, Sergie V

490. GIBA, Analyn M

491. GIDUCOS, Mohammad Jamalul J

492. GIRONELLA, Genesis John R

493. GLEYO, Marco Ray S

494. GLIPONEO, Lizglen L

495. GO, Eden Jerby C

496. GO, Rom- Raison E

497. GODINEZ, John Henley C

498. GONZALES, Claudine Joy C

499. GONZALES, Edwin Prince I

500. GONZALES, Jeffrey Jay C

501. GONZALES, Sharwina W

502. GRAGEDA-FLORES, Joanna Mayelle T

503. GRAIDO, Helen Maureen V

504. GRANTOZA, Camille Jennifer L

505. GRATELA, Merl Margaret O

506. GREGORY, Ma. Nenita Yumi N

507. GREPO, Carla Regina P

508. GREPO, Jesse Raphael R

509. GRUBA, Katherine Therese

510. GRUESO, Niña A

511. GUBAT, Bennet A

512. GUCO, Jammelle Marie A

513. GUERRERO, Ellis Emmanuel M

514. GUIANG, Francis Gil D

515. GUIANG, Mary Algen E

516. GUINIGUNDO, Dan Abraham G

517. GURO, Mojahid S

518. GUTIERREZ, Ricardo Jesus E

519. GUTIERREZ, JR., Eduardo R

520. GUZMAN, Roger Joseph S

521. HAMDAG, Princess D

522. HAO, Louie Lynne T

523. HARDER, Irene Estela T

524. HATOL, Michelle Marie U

525. HAULO, Oilie S

526. HERNANDEZ, Ana Victoria S

527. HERNANDEZ, Charmaine M

528. HERNANDEZ, Jason A

529. HERNANDEZ, Michael Vincent T

530. HERRERA, Grethel L

531. HERRERA, Mara Kristina G

532. HERRERA, Michael Kris Ben T

533. HERRERO, Vanessa T

534. HIRANG-OLAVE, Katrina Isabel P

535. HIZON, Jaybee S

536. HIZON, Kenneth James Carlo C

537. HIZON, King James Carlo C

538. HUFANO, Jack Bryan D

539. IBARRA, Joahnes Crizelle T

540. IBARRA, Lucille Mae L

541. IBAÑEZ, Charmaine C

542. IGNACIO, Azyleah V

543. ILAGAN, Ma. Karla Josee C

544. ILORETA, Debbie Joy I

545. INFANTE, Seth M

546. INTAL, Pauline Grace R

547. INTIG, Estela Joy M

548. ISIDRO, Evangeline M

549. ISIDRO, III, Maximo S

550. ISLES, Maychelle A

551. IWAY, Lourdes Mary L

552. JAMILLA, Nicole Rose Margaret D

553. JATAYNA, Emmanuel A

554. JAVIER, Karen O

555. JAVIER, Paolo Miguel V

556. JAVILLONAR, J-ann Violeta J

557. JAVIÑA-RODRIGUEZ, Jean Violette A

558. JONGKO, Jan Michael R

559. JUANENGO, Ma. Katrina Nadine G

560. JUMAWAN, Ruel O

561. JUNI, Noel S

562. JUSI, Czarina Vijulet N

563. KADATAR-MALDIS, Feliza C

564. KALANG-AD, Manuel, Jr. C

565. KIAT-ONG, Aaron A

566. KO, Marianne Karyl C

567. KO, Richard V

568. KOGA, Ken B

569. KUA, Kesterson T

570. LABASTIDA, Mae N

571. LABAYO, Hale Oliver M

572. LABRADOR, Ernielineo B

573. LACAP, Danielle Angela R

574. LACO, Reginald L

575. LACSINA, Clarabel Anne R

576. LADLAD, Joseph C

577. LAGASCA, Kamille Deanne M

578. LAGUING, Robert Paul G

579. LAGURA, Valerius Rufino B

580. LAQUI, Dahlia D

581. LARES, Yaye D

582. LARINO, Emily Joy A

583. LASQUITE, Jesus Franco B

584. LAURITO, Karen F

585. LAURITO, Roderick C

586. LAWYER, Christian Apollo U

587. LAYLO, John Albert B

588. LAYOG, Francis Mark H

589. LAZARO, Phoebe Ann F

590. LEAÑO, Czarina Janis Rhaetia

591. LEAÑO, I, Conrad Ezra M

592. LEDDA, Joanna Katrina L

593. LEE, Marvin Andrew C

594. LEGARDE, Ludanielle N

595. LEGASPI, Jenelyn B

596. LEONARDO, Micaella N

597. LEONES, Christine S

598. LEYSON, Brian B

599. LIAO, Michelle D

600. LIBATIQUE, Jewel F

601. LIGGAYU, Ryan M

602. LIM, Christian Louie U

603. LIM, Cristine C

604. LIM, Gretchel N

605. LIM, Innah Samantha S

606. LIM, Ma. Margarita S

607. LIM, Ryan Jade D

608. LIM, Shery Paige A

609. LIMBO-CABUHAT, Verna S

610. LIMQUIACO, Jared G

611. LINGAO, Cherylette P

612. LIRIA, Carmel G

613. LIWAG, Vernice C

614. LLANERA, Mary Ann B

615. LLANILLO, Jasper June G

616. LLAVE, Miguel Leander L

617. LLESIS, Arbie S

618. LO, Rhodora P

619. LOBO, Jemuel Paolo M

620. LOMOTAN, Jonathan Joseph R

621. LOPEZ, Jayson Pangilinan

622. LOPEZ, Joseph S

623. LOPEZ, Marco Angelo Felix L

624. LORENZO, Ann Margaret K

625. LORENZO, Jan Michael D

626. LORESCA, Lovelyn C

627. LORETO, Emmallaine Leonille V

628. LOVERIA, Roman Carlo R

629. LUCIDO, Le Iris T

630. LUCMAN, Hijara-stephanie B

631. LUCMAYON, Juris Anne G

632. LUMAAD, Roseanne E

633. LUMANLAN, Ralfh Aldrin M

634. LUMANOG, Erlaine Vanessa D

635. LUMBRE, Charmaine Joy V

636. LUMINARIAS, Coleen Claudette R

637. LUNA, Alden Reuben B

638. MABA, Samaira C

639. MABULAC, II, Bienvenido L

640. MACALANDA, April Fleurenz Rose C

641. MACARAEG, Mc Guelvin S

642. MACARAMBON, Sa'aduddin L

643. MACASPAC, Teresa Micaela M

644. MADARANG, Patricia A

645. MADARIETA, Ma Cristina M

646. MADKI, Normalah S

647. MADLANGBAYAN, Mariel C

648. MADRIAGA, Marie Kris C

649. MADRID, Kristoffer Gabriel L

650. MADRID, Riceli G

651. MAGABO, Regine Joy L

652. MAGALANG, Sandra Mae T

653. MAGALLANES, Cliff-cyril A

654. MAGALLANES, Clyde L

655. MAGALLANES, Katrina Mae P

656. MAGAT, Kristianne S

657. MAGBANUA, Mary Angela R

658. MAGBANUA-ANJALIN, Mae Joyce S

659. MAGDAMIT, Moiselle G

660. MAGDAONG, JR., Jorge B

661. MAGHIRANG, Ariel P

662. MAGPANTAY, Regine Empress P

663. MAGPILI, Joe F

664. MAHINAY, Richelle Lou B

665. MAIGUE, Rameses M

666. MAIRINA, Renie R

667. MALALUAN, Krisandra Ann D

668. MALAMUG, Jena Lemienne Mae A

669. MALATE, August Lizer M

670. MALAYLAY, Levi Anthony B

671. MALICAD, Yentl D

672. MANALO, Kriselle Joy B

673. MANALO, Samantha Grace N

674. MANAYON, Diana P

675. MANCELITA, Marga May L

676. MANDIGMA-AGUILA, Jenny M

677. MANDOCDOC, Lisette A

678. MANGAWANG, Ma. Felora A

679. MANGELEN, Aljuhari U

680. MANGUBAT, Loida C

681. MANIEGO, Kristine Rossellini P

682. MANILA, Antonio Ceasar R

683. MANTOS, Beryl B

684. MANUEL, Karen Kaye C

685. MANZANA, Phillip Miguel C

686. MANZANERO, Doren May F

687. MANZANERO, Jeronimo U

688. MAPALO, Ma. Carla P

689. MAQUIRANG, Maria Cecilia S

690. MARCELLA, Ma. Rosann M

691. MARQUEZ, Maria Gwendolyn B

692. MARQUINA, Marlon R

693. MARTIN, Nico Robert R

694. MASACOTE, Ma. Angela D

695. MASANGKAY, Kristel Joy A

696. MATALANG, Mylalyn A

697. MATEO, Oliver P

698. MATIAS, Jamie Angeli T

699. MATIAS, Marvin A

700. MATIBAG, Marc Justin Basil D

701. MATILING, Lorraine Kier J

702. MATIONG, Hennessy Keshia T

703. MEDIJA, Joy Ann V

704. MEDINA, Eilyn E

705. MEJIA, Janine Angela T

706. MENDIOLA, Raiza Nicole G

707. MENDOZA, Jose Maria G

708. MENDOZA, Mark Evan V

709. MENDOZA, Mary Catherine L

710. MENDOZA, Niña Suzette M

711. MENDOZA, Othello, Ii M

712. MENDOZA, Roxanne Marie A

713. MERCADO, Edwina A

714. MERCADO, Kenneth N

715. MESINA, Mari Janine Evan D

716. MIGUEL, Ellis L

717. MILANES, Rainier Anthony M

718. MILLENA, Rebeca G

719. MINA, James Anthony R

720. MINDARO, Cesar Augustine N

721. MIRANDA, Gian Carlo E

722. MISCREOLA, Herbert B

723. MONSANTO-NEDAMO, Kristine Athena H

724. MORADA, Neil John M

725. MORAÑA, Aimee C

726. MORAÑA, Chleriza Vinky C

727. MORO, Karl Kristjan B

728. MOSCOSO, Chad Martin D

729. MUSNI, Czarina Golda S

730. MUTIANGPILI, Jhoana Marie P

731. NADAL, Jordan V

732. NADONGA, Jeremae R

733. NAGPALA, Carlo Benedict L

734. NARAG, Christopher B

735. NARTATEZ, Carell Ryza E

736. NATIVIDAD, Angelique Margret T

737. NAVARRO, Danielle Mae D

738. NAVARRO, Elvira Denise DM

739. NAVARRO, Kristina R

740. NAVARRO, Peter John T

741. NAVIDA, Veromic E

742. NAYRE, Maria Liza L

743. NEPOMUCENO, Tarcila B

744. NG, Kenneth S

745. NGO, Angelo Bernard O

746. NIEVA, Aubin Arn R

747. NISPEROS, Benedict G

748. NIÑOLAS, Hazel B

749. NOBLE, Alexis Joseph R

750. NOCOM, Roger T

751. NOR, Mark Esmael R

752. NUEGA, Gregory A

753. NUESTRO, Noel G

754. OBEJAS, Kim David M

755. OCABA, Barbara Anne B

756. OCAMPO, Jo Marianni P

757. OCFEMIA, Rea Niña O

758. OCHOA, Ma. Claribel M

759. OCHOCO, Neil Eric E

760. OCLARIT, Janet K

761. OCTAVIANO, Clarence T

762. OCTAVIANO, Leslie Anne O

763. OCUPE, Raymund L

764. ODIVILAS, Thea Amor O

765. ODTOJAN, Leodeeanne Cl T

766. OJA, Redemtor A

767. OLBES, Maricel N

768. OMBAWA, Nassiym A

769. OMNES, Reynaldo R

770. ONG, Evangeline C

771. ONG, Kimverly A

772. ONG ABRANTES, Raymund Christian S

773. ONGSON, Cherry Amor V

774. ONOFRE, Charlon Jay M

775. ONTAL, Benedict D

776. OPORTO, Rule Amethyst L

777. ORCULLO, Hazel Beth D

778. ORIOSTE, JR., Alfonso L

779. ORTAL, Philip Marion A

780. ORTIZ, Jet Mark O

781. OSDON, Charity Anne

782. OSORIO, JR., Ramero S

783. OSOTEO, Maureen Kascha L

784. OZAKI, Kazuma B

785. PAA, Juman B

786. PABLITO, Joshua P

787. PABLO, Niña Gracia L

788. PACETE, May Flor E

789. PACHECO, Leslie Ann M

790. PADLAN, Glaiza May M

791. PAGANAJE, Gladys U

792. PAGDILAO, Kimberly Rose L

793. PAGUIO, Angela Michelle A

794. PAKIL, Ben Taib M

795. PALAD, Daneia Isabelle F

796. PALATTAO, Claudine M

797. PALLONES, Jhoy DR

798. PALMIERY, Fritzielyn Q

799. PALOLA-DE VERA, Elizabeth C

800. PAMATMAT, John Red C

801. PANCIPANCI, Maria Socorro T

802. PANELO, Daniel Von Evan O

803. PANGAN, Ma. Angela B

804. PANGILINAN, Edmund Christian S

805. PANGILINAN, Rafael D

806. PANOPIO, Ashleigh P

807. PAQUIT, Sherlyn P

808. PARADO, II, Medardo T

809. PARAGAS, Mary Niña S

810. PARINGIT, II, Eduardo G

811. PARO, Annie Rose D

812. PARONE, JR., Briccio G

813. PARREÑAS, Ma. Princess F

814. PASCUA, Faye Angela M

815. PASCUAL, Carlo John R

816. PASCUAL, Karen Kate C

817. PASICOLAN, Sheila P

818. PATAC, Valerie Gayle J

819. PATAG, Neil-san G

820. PATAY, Dixie Jane N

821. PATINDOL, Jan Danelle A

822. PATIÑO, Juril B

823. PAUIG, Ferdinand T

824. PAUIG, Jose Bernabe T

825. PAYAWAL-ANGELES, Marianne T

826. PAZ, Ivyrose B

827. PEDRAJAS, Christine T

828. PELAYO, Jasper C

829. PEN, Kenilma E

830. PENACHOS, Patrick I

831. PEORO, Rolly Francis C

832. PEREZ, Bernalyn A

833. PEREZ, Mikko Paolo A

834. PEREZ-ONESA, Sofronia

835. PEÑA, Gideon V

836. PEÑA, Irene V

837. PEÑA, Patricia Ruth E

838. PIERAZ, Iñigo Gabriel C

839. PIJO-SERATE, Annabelle S

840. PILAPIL, JR., Rene G

841. PILARES, Ma. Kristina E

842. PILLOS, Christian F

843. PIMENTEL, Charity E

844. PIMENTEL, Korina Mae V

845. PINEDA, Glaiza V

846. PINGOL, Evan Carlos D

847. PIZARRO, Raymund Erwin M

848. PLATON, III, Vicente Jan O

849. PLECERDA, Kurt Francis O

850. POBLADOR, Maria Celia H

851. POCOT, Laarnie B

852. POLOYAPOY, Randy T

853. PONCE, Kathrina May R

854. POSADAS, Allen Joel G

855. PRESBITERO, Julian Santos B

856. PRIMICIAS, James Joash B

857. PRINCESA, Belen Cristina R

858. PUA, Elisa N

859. PUECA, Jenette O

860. PULLANTE, Irish Rosanne M

861. PUNO, Railla Veronica D

862. PUNZALAN, Jan Dexter B

863. PURA, Sheryl N

864. QUERIDO, Leo Joseph G

865. QUILANETA, Mark Peter M

866. QUIMPO, George Philip W

867. QUINTANA, Aldrin Mark M

868. QUINTO, Ramiila L

869. QUITAIN, Xel Alessandra R

870. QUODALA-FORMOSO, Joanne Janice Q

871. RAMIREZ, Almyrrh Krista F

872. RAMIREZ, Princess L

873. RAMIREZ, Susana Grace Q

874. RAMIREZ, Virlynn Rose R

875. RAMIZO, Jalou C

876. RAMON, Arnel G

877. RAMOS, Jan Aldrin C

878. RAYMUNDO, Katrina Veronica G

879. RAZON, Arvin Kristopher A

880. REAL, III, Jun Edward L

881. RECTO, Michelle Anne B

882. RED-LOCK, Karen Christine S

883. REDOÑA, Dem Thomas T

884. REGIS, Redem Tor F

885. REGONDOLA, Maria Cristina L

886. RELAMPAGOS, Neil Melton V

887. RELENTE, Ernest John G

888. RELLOSA, Rasiele Rebekah DL

889. REMULLA, Jammy Kate S

890. REMULLA, Nikka Bianca A

891. RENEGADO, Jonathan G

892. RESTAURO, Ruth N

893. RETUYA, Kenneth P

894. REY, Floyd Ericson M

895. REYES, Celerino S

896. REYES, Elmer C

897. REYES, Graciello Timothy D

898. REYES, Lee Realino F

899. REYES, Neil Noe C

900. REYES, Rose Ann P

901. REYES, Roy L

902. REYES, Stephanie Faye B

903. REYES, IV, Clemente L

904. RICARDO, Ruth V

905. RICO, II, Danilo R

906. RIGOR, Miguel Justin R

907. RIGOR-CONCEPCION, Aileen C

908. RIMANDO, Czar Alexis D

909. RIMBAN, Kris Francisco D

910. RIOS, Odenna M

911. RIVAS, Reina Carmel S

912. RIVAS, Vaia G

913. RIVERA, Jan Michael A

914. RIVERA, IV, Gelacio C

915. RIZADA, Julius Frencie M

916. RIZADA, Resci Angelli R

917. ROBLES, Anthony M

918. RODRIGO, Renante C

919. RODRIGUEZ, Ana Margarita A

920. RODRIGUEZ, Francia Romlina S

921. RODRIGUEZ, Paola Krista C

922. ROLEDA, Dimitri Luis T

923. ROLUSTA, Stephanie Joy A

924. ROMA, Shiree Amor P

925. ROMATAN, Rolynda Ezra B

926. ROSALES, Anna Jenny Marie A

927. ROSAS, Franz N

928. ROSETE, Jennifer M

929. ROTAP, John Paul R

930. ROXAS, Erwin E

931. ROÑO, Albert Michelson D

932. RUBIO, Jairus B

933. RUEDA, Rodave B

934. RUIZ, Caroline Socorre L

935. SABA, Cristian P

936. SABUGO, Karen Joy G

937. SACAR-GUILING, Minerva M

938. SADIARIN, Elizabeth Joy M

939. SAILE, Barbara Mae J

940. SALANG, Patricia Concepcion A

941. SALAS, Maria Patricia S

942. SALAZAR, Hanne N

943. SALGADO, Joliza Janelle D

944. SALI, Mohamad Jumer C

945. SALIDAGA, JR., Porferio A

946. SALIMO, Karen M

947. SALIVIO, Yani N

948. SALOMON, Johnittee Z

949. SALUD, Jan Raphael R

950. SALUDES, Ma. Elena R

951. SALUDO, Aaron Marc T

952. SALVA, Pierre Albert L

953. SALVADOR, Henesty Z

954. SALVADOR, II, Lincoln Raymond B

955. SAMAMA, Mohammad Omar A

956. SAMANIEGO, Diana B

957. SAMONTE, Debbie N

958. SAN MIGUEL, Isaiah G

959. SAN PEDRO, Danielle Francesca TC

960. SANCHEZ, Alma Sonia Q

961. SANCHEZ, Ehrnest John C

962. SANCHEZ, Jette Roy G

963. SANCHEZ, Jeza Mae Sarah C

964. SANCHEZ, JR., Raymond C

965. SANDOVAL, JR., Danilo R

966. SANLAO, Art Miguel B

967. SANTIAGO, January Faith B

968. SANTIAGO, Joyce C

969. SANTOS, Jose Justin T

970. SANTOS, Leo-aries Wynner O

971. SANTOS, Raphael D

972. SANTOS, JR., Manolo Aris M

973. SAQUILABON, Christian Lel M

974. SAQUING, Dennis C

975. SARSAGAT, Warren Wyndell D

976. SATO, Paul Tristan B

977. SAWIT, Ramon Jeriel S

978. SERAPIO, Angeli I

979. SERRANO, JR., Ismael T

980. SESO, Alexander D

981. SEVERINO, Emilia Concepcion D

982. SEÑAGAN, Richard Horace D

983. SHARIEF-TABAO, Sorayah M

984. SIAPNO, Liwawa D

985. SIBULO, Marianne C

986. SIENES, Anna-marie S

987. SIGUA, Sheryl E

988. SILVA, Juan Karlo B

989. SILVERIO-ACLAN, Irish L

990. SINCO-GASPAR, Imee Rose S

991. SINGCO, Jon S

992. SINSON, Marcus A

993. SISON, Jasmin M

994. SIY, JR., Wilson E

995. SIÑEL, Rachel Ann A

996. SOBERANO, Junalyn P

997. SOLA, Camille A

998. SOLARTE, Rex L

999. SOLIMAN, Nellaine Annabelle L

1000. SOLLER, April Gayle U

1001. SOLMIRANO, F. Alfontino A

1002. SORIA, Felice Suzanne D

1003. SOTTO, Priscilla Angela O

1004. STA. MARIA, Rafael Gregorio V

1005. SUAREZ, Zarah Patricia T

1006. SUAREZ, JR., Delfin M

1007. SUAREZ-ROTUGAL, Arra Jolly A

1008. SUCGANG, Justin DJ

1009. SUDIO, JR., Wilfredo P

1010. SUPNAD, Karen Feliz G

1011. SUPNET, Rani Angeli C

1012. SUPREMO, Ed Michael E

1013. SUPSUP, Beverly Joyce M

1014. SUYU, Richard L

1015. SY, Diana Willen T

1016. SY, Jerick Anthony J

1017. SY, Rizza Anne O

1018. TABALOC, Carlo C

1019. TABAYAG, Ernalyn J

1020. TABUGON, Jonathan O

1021. TADEO, Anna Camille M

1022. TADILI, Ernani T

1023. TAGLE, Ma. Rizza Blesilda V

1024. TAGUIBAO, Angieli Kim M

1025. TALA, Darlene Alvina P

1026. TALBIN, Noraiza Mae Keith M

1027. TAMESIS, Chris C

1028. TAN, Alfred Edison C

1029. TAN, Andrea G

1030. TAN, Diana Fe B

1031. TAN, Jayvee R

1032. TAN, Joseph E

1033. TAN, Reyena Luz M

1034. TAN, JR., Melvin S

1035. TANGKIA, Louie Marz A

1036. TANQUERIDO, Lyle Rose M

1037. TANSECO, Oliver S

1038. TANTOCO-BRIONES, Jecylene T

1039. TAY, Jonathan John V

1040. TAYCO, Clifford L

1041. TEJADA, Jedyne Venita O

1042. TEJADA, Trina Bianca O

1043. TELOW, Tania Stephanie T

1044. TENORIO, Al Brain C

1045. TEODORICO, Ron Fruto G

1046. TIBON, Rex Elmer G

1047. TIMBANG, Clarisa A

1048. TINAGAN, Dann Peter Douglas E

1049. TINAGAN, Jennifer Simone J

1050. TIONGSON, Frank Lloyd B

1051. TIONGSON, JR., Virgilio A

1052. TOLEDO, Lauren Angelic J

1053. TOLENTINO, Rio Therese E

1054. TONGOHAN, Gifany Ten-ten L

1055. TORION, Alvin A

1056. TORRES, Genevieve L

1057. TORRES, Maria Jerzy Aprille D

1058. TORRES, Raul Marie Ii C

1059. TUAZON, Lea Anne S

1060. TULIAO, Paolo C

1061. TUNG, Bryan Kevin O

1062. TUPAZ, Mikhail Valodya M

1063. TY, Catherine Anne T

1064. ULTRA, Ferminlino C

1065. UY, Michael Marlowe G

1066. VALDEPEÑAS, Via Monina C

1067. VALDEZ, Albert M

1068. VALDEZ, Francis Earl Anthony B

1069. VALENCIANO-ADALLA, Julie Ann A

1070. VALERIO, Jay-r M

1071. VALERO, Michael Ferdenand E

1072. VALLADA, Ariane Mae V

1073. VALLE, Andrew P

1074. VALLECERA, Virgil B

1075. VALLEJO, Raymond V

1076. VALLES, Daryl Ritchie A

1077. VALMORIA, Michael M

1078. VALPARAISO, Janice Ivy G

1079. VARGAS, Akira G

1080. VARGAS, Crisanne Del B

1081. VASQUEZ, Albert T

1082. VEDAN, Veda Marie D

1083. VEGA, Daniel C

1084. VELASQUEZ, Jenin Rosanne H

1085. VELAZCO, Joseph Brian Anthony A

1086. VELOSO, Maria Erika E

1087. VICTORIA, Chaucer A

1088. VICTORIANO, Michael Gerard T

1089. VIDAL, Mirabel R

1090. VIEJO, Michelle Anne P

1091. VIERNES, Rhodalice Michelle S

1092. VILCHES, Alessandra C

1093. VILLA, Ralph N

1094. VILLACORTA, Jose V

1095. VILLALOBOS, An-ja B

1096. VILLAMOR, Niva C

1097. VILLANUEVA, Carla Carmela F

1098. VILLANUEVA, Christian Daniel P

1099. VILLANUEVA, Diega D

1100. VILLANUEVA, Drina A

1101. VILLANUEVA, Michelle A

1102. VILLAR, Loris Marriel B

1103. VILLARICO, Niel John A

1104. VILLARINO, Frances Jan C

1105. VILLENA, Katrina Jorelle P

1106. VILORIA, II, Jessie Villamor J

1107. VINZON, Albert Lawrence A

1108. VIVAS, Angelica F

1109. WAGAS, Darling Chyrmyth

1110. WAKAY, Aileen Joyce L

1111. WEE SIT, Joseph M

1112. WILLIAM, Mhelanie C

1113. YANGSON, Jerson T

1114. YAP, Bojhee Bobby A

1115. YAP, III, Enrique A

1116. YSON, Pamela Marie R

1117. YU, Anne Janelle O

1118. YU, Jamie Liz F

1119. YUMUL, Jena Mae M

1120. ZABALA, JR., Genie R

1121. ZACATE, Zandy A

1122. ZAMORA, Harvey Ecker A

1123. ZANTUA, JR., Emilio V

1124. ZORETA, Jeanina Melle A

1125. ZUBIRI, Jennie Lyn T

1126. ZULUETA, Marian Lucille D

The Bar passers may secure their clearances from the Office of the Bar Confidant during office hours, 8:00a.m. to 4:30p.m. on the specified date. The tentative oathtaking date for the passers of October 2014 bar exam which is usually being held at the Philippine International Convention Center (PICC), Pasay City will be announced also.