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How Much Income Tax Will Manny Pacquiao, Kris Aquino, John Lloyd Cruz and Other Top Taxpayers Pay Under the New Tax Law?

Hypothetically, the country's top taxpayers are going to pay much more
By Entrepreneur Staff |

 

 

Much of what has been written about the newly signed tax law, the Tax Reform for Acceleration and Inclusion (TRAIN) law, suggest that the new measure will lead to lower personal income tax payments of most wage and salaried employees. In fact, those whose net taxable income reach only Php250,000 or less a year will no longer have to pay income taxes at all.

 

But what about the country’s top individual taxpayers who earn scores of millions of pesos and even over a hundred million pesos a year?

 

Curious to find out how the newly signed TRAIN law will impact the country’s largest individual taxpayers, we looked up the Bureau of Internal Revenue (BIR)’s latest list of the top 500 individual taxpayers. It published the list in November 2015, covering income taxes paid for the previous year. The BIR hasn’t released a new list since then.

 

Then, we turned to a leading tax accounting firm, Abrea Consulting Group, founded by tax expert Raymond Abrea, for help in figuring how the TRAIN law will impact, hypothetically, those in the BIR’s latest list of top 500 individual taxpayers. Specifically, we wanted to get an idea how much income tax the top taxpayers will be paying under new tax law on their net taxable income in 2014.

 

To answer our question, Abrea Consulting first came up with an estimate of the top taxpayers’ net taxable income in 2014 based on their actual income tax payments. After deriving each of the taxpayers’ 2014 net taxable incomes, they then proceeded to apply the TRAIN’s new schedule for personal income taxes for the years 2018 to 2022. For these calculations, they assumed that the taxpayers are self-employed or professionals and/or individuals with purely business income.

 

The results are presented in the infographic on this page and the complete table below. In summary, unlike most salaried employees, the country’s top taxpayers are likely to see an increase in their income taxes under the TRAIN law on the same levels of taxable income.

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For each top taxpayer, the table shows the tax paid in 2014 and the hypothetical income tax due on their 2014 income using the tax rates of the TRAIN law. The amount of increase is also shown.

 

Abrea Consulting also calculated the income tax dues of the top taxpayers from 2023, when the tax rates fall slightly. Each of the taxpayers will see a uniform cut of Php207,500 each from their 2018-2022 estimated income tax due. These results are no longer shown on the table.

 

Though it was topped by businessman Jacinto Ng, founder of Republic Biscuit Corp. (Rebisco), the 2015 list of top taxpayers featured a number of celebrities such as boxing champion and now Senator Manny Pacquiao as well as entertainment personalities like Kris Aquino, Sharon Cuneta and John Lloyd Cruz. For this reason, we prepared a separate table on the celebrities while presenting the full list of top 500 taxpayers below.

 

 

Entrepreneur Philippines thanks Raymond Abrea and Joebert Allen Gautier of Abrea Consulting Group for doing the estimates on which this story and the accompanying tables are based.

 

 

 

TOP 500 INDIVIDUAL TAXPAYERS 
Actual income tax paid in 2014 and Abrea Consulting Group’s estimates of how much they’ll hypothetically pay for the same level of net taxable income under the TRAIN law that takes effect onJanuary 1, 2018.

 

Rank

Taxpayer Name

Regular Income Tax
Paid in 2014  

Hypothetical Annual Income Tax
due under TRAIN Law

 (2018-22)

Increase from 2014

1

Ng, Jacinto L.

280.1

306.0

25.9

2

Pacquiao, Emmanuel Dapidran

210.3

229.7

19.4

3

Azcona, Vivian Que

153.6

167.6

14.0

4

Alvarez, Jose Chavez

73.0

79.5

6.5

5

Ng Jr., Jacinto Co

66.9

72.8

5.9

6

Aquino, Kristina Bernadette Cojuangco

54.5

59.3

4.8

7

Soliman, Ronaldo Romero

53.5

58.1

4.7

8

Schultz, William *

51.3

55.8

4.5

9

Ang, Ramon See

51.1

55.5

4.4

10

Baja, Lauro III Castro

50.7

55.2

4.4

11

Cojuangco, Eduardo Jr Murphy

50.5

54.8

4.4

12

Chua, George Tiu

49.2

53.5

4.3

13

Pangilinan, Sharon Cuneta

49.1

53.4

4.3

14

Ng, Jonathan Co

45.7

49.7

3.9

15

Ortiz, Justo Aboitiz

45.2

49.1

3.9

16

Lopez, Federico Rufino

43.9

47.7

3.8

17

Ayllon, Vicente Rafael Munoz

41.8

45.3

3.6

18

Chan, Victoriano Jr. Cochangco

40.9

44.4

3.5

19

Aquino, Antonino T

40.5

44.0

3.4

20

Aboitiz, Erramon Isidro

39.3

42.6

3.3

21

Valdepenas, Victor Bunuan

38.5

41.8

3.3

22

Cruz, John Lloyd Espidol

37.7

40.9

3.2

23

Zobel De Ayala, Jaime Augusto II Miranda

37.5

40.6

3.2

24

Ng, Alexander Dy

36.4

39.5

3.1

25

Zobel De Ayala, Fernando Miranda

34.7

37.6

2.9

26

So, Benjamin Yu

34.7

37.6

2.9

27

Puno, Francis Giles B

34.7

37.5

2.9

28

Nul, Abdulkahar Guiaman

34.0

36.8

2.8

29

Tantoco, Richard Baltasar

33.7

36.5

2.8

30

Cruz, Enrico Salonga

33.2

36.0

2.8

31

Mendoza, Estelito P

32.1

34.8

2.7

32

Curtis-Smith, Anne Ojales

31.5

34.1

2.6

33

Lopez, Oscar Moreno

30.7

33.2

2.5

34

Angeles, Victor Manguerra

30.2

32.7

2.5

35

Yap, Benjamin Wang

29.8

32.2

2.4

36

Tan, Andrew Lim

29.8

32.2

2.4

37

Moraza, Antonio Roig

29.1

31.5

2.4

38

Santos Jr., Victor Emmanuel Bautista

28.5

30.9

2.3

39

Hess, Clinton Andrew Campos

28.5

30.8

2.3

40

Reyes, Oscar Sison

28.3

30.6

2.3

41

Sison, Margarita Dela Fuente

27.7

29.9

2.2

42

Tan, Nestor Villanueva

27.6

29.8

2.2

43

Lao, Vicente T

27.1

29.3

2.2

44

Pangilinan, Manuel Velez

27.1

29.3

2.2

45

Sotto, Marvic Castelo

27.0

29.2

2.2

46

Tan, Lorenzo Villanueva

26.7

28.9

2.2

47

Pineda, Rodolfo Quijano

26.6

28.7

2.1

48

Pascual, Piolo Jose Nonato

26.4

28.5

2.1

49

Sy Jr., Henry Tan

26.3

28.4

2.1

50

Gutierrez, Francisco Enrico Mangahas

26.1

28.2

2.1

51

Palisoc, Augusto Jr. Pambid

25.9

28.0

2.1

52

Roleda, Danilo Vicencio

25.9

27.9

2.1

53

Sy Sr., Henry *

25.7

27.7

2.1

54

De Rosas, Antonio Manuel Galorio

25.3

27.3

2.0

55

Paradies, Stephen George Aboitiz

25.1

27.2

2.0

56

Campos, Joselito Jr Dee

24.7

26.6

2.0

57

Razon Jr., Enrique Klar

24.3

26.2

1.9

58

Pantangco, Ernesto Baltazar

24.1

26.0

1.9

59

Consing, Cezar P

24.0

25.8

1.9

60

Sy, Hans Tan

23.9

25.8

1.9

61

Valderrama, Theodore M

23.6

25.4

1.9

62

Sy, Teresita T

23.3

25.1

1.8

63

Kim, Edward H

23.3

25.1

1.8

64

Aboitiz, Mikel Alberto Melendez

23.3

25.1

1.8

65

Bos, Marco Kornelis

23.2

25.0

1.8

66

Nacianceno, Rodel Pacheco

22.0

23.7

1.7

67

Engwa, Manuel Paras

22.0

23.7

1.7

68

Cu, Ernest Lawrence Lim

21.9

23.6

1.7

69

Ibanez, Elpidio Laureano

21.9

23.6

1.7

70

Ablaza, Gerardo Jr Cinco

21.8

23.5

1.7

71

Ty, Arthur Vy

21.8

23.5

1.7

72

Geronimo, Sarah Asher Tua

21.5

23.1

1.7

73

Lhuillier, Philippe Jones

21.5

23.1

1.7

74

Vea, Orlando Banzon

21.1

22.7

1.6

75

Lhuillier, Michel Jones

21.0

22.6

1.6

76

Lee, Marie Tes Cheng

21.0

22.6

1.6

77

Tuviera, Antonio Pablo

20.8

22.4

1.6

78

Jalosjos, Romeo Garcia

20.7

22.3

1.6

79

Gozon, Felipe Lapus

20.7

22.3

1.6

80

De Bruijin, Willem Lodewijk Hendricus Maria

20.7

22.3

1.6

81

Cua, Simeon Siy

20.5

22.1

1.6

82

Gracia, Roderick Moreno

20.5

22.1

1.6

83

Lazaro, Manuel Manuel

20.4

21.9

1.6

84

Sy, Harley Tan

20.3

21.8

1.5

85

Sy, Herbert Tan

20.2

21.8

1.5

86

Bechara, Mark Elias

20.2

21.7

1.5

87

Perez, Heideliza Olvina

20.1

21.6

1.5

88

Morado, Arturo Jr A

20.1

21.6

1.5

89

Nazareno, Napoleon Logarta

20.0

21.6

1.5

90

Ramsay, Derek Arthur Paggao

20.0

21.5

1.5

91

Hess, Jocelyn Campos

20.0

21.5

1.5

92

Fernando Jr., Marcelo Cordero

19.6

21.1

1.5

93

Orbeta, John Philip Singson

19.6

21.1

1.5

94

Interior, Ricardo Jr Diaz

19.5

21.0

1.5

95

Luchangco, Guillermo D

19.4

20.8

1.5

96

Revelo, Edmario S

19.2

20.7

1.5

97

Gault, Joseph Mitchell

19.0

20.4

1.4

98

Gracia, Marian Rivera

19.0

20.4

1.4

99

Becker, John A

18.9

20.4

1.4

100

Co, Lucio Lao

18.8

20.2

1.4

101

Concio, Ma Rosario Santos

18.8

20.2

1.4

102

Lhuillier, Jean Henri Diago

18.7

20.1

1.4

103

Enriquez, Miguel Castro

18.6

19.9

1.4

104

Nelson, Christopher James *

18.2

19.6

1.4

105

Reisch, Alexander

18.1

19.4

1.3

106

Rivera, Wilfredo Agbay

17.9

19.3

1.3

107

Sy, Elizabeth Tan

17.9

19.2

1.3

108

Punzalan, Ma Victoria Arca

17.8

19.1

1.3

109

Abejuela, Nestor Redublado

17.7

19.0

1.3

110

Duavit, Gilberto Jr. Roy

17.6

18.9

1.3

111

Sy, Felicidad Tan

17.4

18.7

1.3

112

Ranollo, Phylbert Angelli Escalante

17.3

18.6

1.3

113

Blanco, Ronaldo Guinhawa

17.2

18.5

1.3

114

Esguerra, Herminio Santos

17.2

18.5

1.3

115

Sebastian, Francisco C.

17.2

18.4

1.3

116

Araneta, Jorge Leon

17.1

18.3

1.2

117

Aboitiz, Jaime Jose Ybanez

17.0

18.2

1.2

118

Lim, Alejandro Jr. Navea

17.0

18.2

1.2

119

Aboitiz, Luis Miguel Osmena

17.0

18.2

1.2

120

Russell, Jonathan Charles

16.9

18.1

1.2

121

Bunagan, Beethoven Del Valle

16.7

18.0

1.2

122

Lhuillier, Amparito Llamas

16.6

17.8

1.2

123

Mendoza, Rex Maria Arguelles

16.6

17.8

1.2

124

Ang, Raul Mendoza

16.5

17.7

1.2

125

Ng, Jacob C

16.5

17.7

1.2

126

Riley, Paul Dean None

16.5

17.7

1.2

127

Panlilio, Roberto Lazatin

16.5

17.7

1.2

128

Gracia, Leonila Moreno

16.5

17.7

1.2

129

Tan, Lucio Chua

16.2

17.4

1.2

130

Macale, Michael Angelo Baduria

16.1

17.3

1.2

131

Aboitiz, Sabin Mendieta

16.0

17.2

1.2

132

Beramendi, Pablo Emilio Gonzalez

16.0

17.1

1.1

133

Agoncillo, Judy Anne Santos

16.0

17.1

1.1

134

Lim, Charles Arroz

15.9

17.0

1.1

135

Uytengsu, Wilfred Steven B

15.9

17.0

1.1

136

Pedersen, Jens Ravnholt

15.8

16.9

1.1

137

Viceral, Jose Marie Borja

15.8

16.9

1.1

138

Legaspi, Jesusito Dy

15.7

16.9

1.1

139

Veloso, Jose Arnulfo Asprer

15.6

16.7

1.1

140

Barcelona, Santiago Marcelino

15.5

16.6

1.1

141

Lim, Jose Ma Kamantigue

15.4

16.5

1.1

142

Montinola III, Aurelio Reyes

15.4

16.4

1.1

143

Acevedo, Eugene Sering

15.3

16.4

1.1

144

Sy, Jerry Lesaca

15.0

16.1

1.1

145

Lorenzana, Emmanuel Ramon Corleto

15.0

16.1

1.1

146

Mall, Sudip *

14.9

16.0

1.0

147

Go, James Lin

14.8

15.9

1.0

148

Leechiu, David Tan

14.8

15.8

1.0

149

Baladad, Benedicta Du

14.7

15.8

1.0

150

Soriano III, Andres Loinaz

14.7

15.8

1.0

151

Del Rosario, Jaime Chuidian

14.7

15.7

1.0

152

Tan, Mariano John Jr Lim

14.6

15.6

1.0

153

Recto, Eric Ramon Ongpin

14.6

15.6

1.0

154

Sy Sr., Julio Ong

14.6

15.6

1.0

155

Dela Fuente, Josephine Mangahas

14.5

15.6

1.0

156

Bautista, Edwin Riego

14.5

15.5

1.0

157

Riedel, Kenneth Lee

14.3

15.3

1.0

158

Gokongwei, John Jr Lim

14.3

15.3

1.0

159

Scekic, Aleksandar

14.3

15.2

1.0

160

Bernad, Juan Antonio Escano

14.2

15.2

1.0

161

Hernandez, Louie Benedict Cudilla

14.2

15.2

1.0

162

Genio, Gil B.

14.1

15.1

1.0

163

Gonzalez, Delfin Jr Carballo

14.1

15.1

1.0

164

Ahmed, Usman *

14.1

15.0

1.0

165

Aboitiz, Xavier Jose Mendieta

13.7

14.7

0.9

166

Ty, Alfred Vy

13.7

14.7

0.9

167

Reyes, Jesus Roberto Santos

13.7

14.7

0.9

168

Nicol, David John

13.6

14.6

0.9

169

Mabasa, Anthony Militar

13.6

14.6

0.9

170

Go, William Tampueco

13.6

14.5

0.9

171

Manigsaca, Venus Hermosilla

13.6

14.5

0.9

172

Caro, Antonio

13.5

14.4

0.9

173

Uy, Winston Young

13.5

14.4

0.9

174

Dy, Bernard Vincent Ulvedo

13.4

14.3

0.9

175

Hortaleza, Rolando Bonifacio

13.4

14.3

0.9

176

Ayala, Alfredo Antonio I

13.3

14.2

0.9

177

Turegun, Behzat

13.2

14.1

0.9

178

Banson, Eric Laurea

13.2

14.1

0.9

179

Fermin, Isaias Ariel Pagkalinawan

13.2

14.1

0.9

180

Tanco, Eusebio Hao

13.1

14.0

0.9

181

Aboitiz, Jon Ramon Melendez

13.1

13.9

0.9

182

Dee, Richard Joseph Chu

13.0

13.9

0.9

183

Borromeo, Max Francisco Jose Lao

13.0

13.8

0.9

184

Mantaring, Rizalina Gervasio

12.9

13.8

0.9

185

De Leon, Jose Ma Ramos

12.9

13.8

0.9

186

Gosiengfiao, David Harold Castellanes

12.8

13.7

0.9

187

Chiu, Kimberly Sue Yap

12.8

13.6

0.8

188

Genel, Ahmet Gurhan

12.8

13.6

0.8

189

Chua, Henry Den Tee

12.8

13.6

0.8

190

Discaya, Pacifico II Felizario

12.7

13.6

0.8

191

Chua, Edgar Ocava

12.7

13.5

0.8

192

Gonzaga, Celestine Cruz

12.7

13.5

0.8

193

Ortmanns, Jascha Gernot

12.7

13.5

0.8

194

Bautista, Teodulfo Jr. Trinidad

12.6

13.4

0.8

195

Stark, Mitchel Alan

12.6

13.4

0.8

196

Chalmers, Daniel Edmund

12.6

13.4

0.8

197

Padilla, Robinhood Carino

12.6

13.4

0.8

198

De Guia, Arthur Araujo

12.6

13.4

0.8

199

Miller, John Martin *

12.5

13.4

0.8

200

Salcedo, Alfonso Jr De Leon

12.5

13.3

0.8

201

Nordquist, Gregg Anson

12.5

13.3

0.8

202

Abunda, Eugenio Jr Romerica

12.5

13.3

0.8

203

Ongpin, Roberto V

12.5

13.3

0.8

204

Bui, Huynh Ngoc

12.4

13.2

0.8

205

Leoncio, Consolacion Tubuhan

12.3

13.1

0.8

206

Co Seteng, Ferdinand Edwin Sy

12.3

13.1

0.8

207

Bonzelet, Timothy Joseph

12.3

13.1

0.8

208

Stone, Charles Norman *

12.2

13.0

0.8

209

Ungson, Rafael Edmundo Andrade

12.2

13.0

0.8

210

Caktiong, Tony Tan

12.0

12.8

0.8

211

Querijero, Joseph Barry Supena

12.0

12.7

0.8

212

Johnson, Harlan Wade

11.9

12.7

0.8

213

Gursahani, Mahendra *

11.9

12.7

0.8

214

Limcaoco, Jose Teodoro K

11.9

12.7

0.8

215

Yap, Betty S

11.9

12.6

0.8

216

Sy, Robinson King

11.9

12.6

0.8

217

Gokongwei, Lance Yu

11.8

12.6

0.8

218

Chua, Michael Sy

11.8

12.6

0.8

219

Pena, Rolando Gomez

11.8

12.5

0.8

220

Chan, Tian Siu

11.8

12.5

0.8

221

Bithos, Peter George

11.7

12.5

0.7

222

De Castro, Manuel Leuterio

11.7

12.5

0.7

223

Tiam-Lee, Rufino Go

11.7

12.4

0.7

224

Hermans, Severinus Petrus Paulus

11.6

12.3

0.7

225

Brister, Augustus Ray

11.5

12.3

0.7

226

Dy, Frederick Yu

11.5

12.2

0.7

227

Moncupa, Antonio Jr Cruz

11.4

12.1

0.7

228

Thollon, Dominique Marie

11.4

12.1

0.7

229

Dela Rosa, Giovanni Lee

11.3

12.0

0.7

230

Santos, Ma. Lourdes Navarro

11.2

11.9

0.7

231

Dee, Peter Sycip

11.2

11.9

0.7

232

Ong, David S

11.1

11.8

0.7

233

Santos, Bienvenido Sanvictores

11.1

11.8

0.7

234

Osmena, Manuel Hao

11.1

11.8

0.7

235

Alcasid Jr., Herminio Lualhati

10.9

11.6

0.7

236

Chua, Manuel Alkuino

10.9

11.6

0.7

237

Chan, Ma Lourdes Rausa

10.9

11.6

0.7

238

Estrella, Isidro Jr Onate

10.9

11.5

0.7

239

Bronfman, Joseph *

10.8

11.4

0.7

240

Wimmerlin, Jean

10.8

11.4

0.7

241

Barac, Jovan *

10.7

11.4

0.7

242

Cua, Santiago Young

10.7

11.4

0.7

243

Schulthess, Eric Albert

10.7

11.3

0.6

244

Wentworth Fitzwilliam, Michael Charles Godric

10.6

11.3

0.6

245

Ty, Mary Vy

10.6

11.2

0.6

246

Del Rosario, Ruben Torralba

10.6

11.2

0.6

247

Del Rosario, Arturo Jr Torralba

10.6

11.2

0.6

248

Moraje, Krishna Suraj

10.5

11.2

0.6

249

Chakrabarti, Partha *

10.5

11.1

0.6

250

Canoy, Eric Suniel

10.5

11.1

0.6

251

Tantoco, Bienvenido III Vargas

10.4

11.1

0.6

252

Palomino Calle, Pedro Jose *

10.4

11.1

0.6

253

Corro, Reuben Gallardo

10.4

11.1

0.6

254

Fernandez, Ramoncito Saldua

10.4

11.0

0.6

255

Posas, Catherine Dizon

10.3

10.9

0.6

256

Nepomuceno, Lubin Bustos

10.2

10.8

0.6

257

Garchitorena, Rafael Rene Pineda

10.2

10.8

0.6

258

Tan, Joey Montinola

10.2

10.8

0.6

259

Paner, Antonio Vivar

10.2

10.8

0.6

260

Tanmantiong, Ernesto *

10.2

10.8

0.6

261

Perez, Homer Bonto

10.2

10.8

0.6

262

Montanes, Edmundo Caballero

10.2

10.8

0.6

263

Dee, Fabian Sy

10.2

10.8

0.6

264

Cohen, Richard Allen *

10.2

10.8

0.6

265

Felix, Juan Ramon Castaneda

10.2

10.8

0.6

266

Menzies, Anthony James

10.2

10.8

0.6

267

Caluori, Andre Georges *

10.1

10.7

0.6

268

Brown, Walter William Bendana

10.1

10.7

0.6

269

Vasay, Nestor H

10.1

10.7

0.6

270

Sham, Khanchand Buxani

10.1

10.7

0.6

271

Go, Robrina Lim

10.0

10.6

0.6

272

Floirendo Jr., Antonio Del Rosario

10.0

10.6

0.6

273

Lopez, Eugenio III Lao

10.0

10.6

0.6

274

Yang, George Tan

10.0

10.6

0.6

275

Jawa, Rohit *

10.0

10.6

0.6

276

Yang, Kenneth Sy

10.0

10.5

0.6

277

Ballesteros, Marie Donna Montesa

9.9

10.5

0.6

278

Stankov, Anton Kirilov

9.9

10.5

0.6

279

Francia, John Eric T

9.9

10.5

0.6

280

Padilla, Nestor Justo

9.8

10.4

0.6

281

Jimenez, Menardo Jr Gozon

9.8

10.4

0.6

282

Arcinue, Carlos Llamas

9.8

10.4

0.6

283

Syquia, Juan Carlos L.

9.8

10.4

0.6

284

Roberts, Jeffey Wayne

9.8

10.4

0.6

285

Cruz, Omar T

9.8

10.4

0.6

286

Sullivan, Joseph Lee

9.8

10.4

0.6

287

Vidanes, Ma Socorro Valenzuela

9.8

10.4

0.6

288

Hortaleza, Rosalinda *

9.7

10.3

0.6

289

Rojas, Paulo Castro

9.7

10.3

0.6

290

Lambrinto, Ronaldo Sajorda

9.7

10.3

0.6

291

Lhuillier, Michael Edouard Llamas

9.7

10.3

0.6

292

Tanchan, Santiago III Chua

9.7

10.3

0.6

293

Maralag, Lizelle Guinto

9.6

10.2

0.6

294

Vargas, Victorico Paredes

9.6

10.2

0.6

295

Pasikki, Riza Glorius

9.6

10.2

0.6

296

Aboitiz, Andoni Felix Mendieta

9.6

10.1

0.5

297

Tatarczuk, Julie *

9.6

10.1

0.5

298

Villarosa, Alberto Solon

9.5

10.1

0.5

299

Lhuillier, Charles Llamas

9.5

10.1

0.5

300

Lee, Sean Thomas

9.5

10.0

0.5

301

Baltazar, Roberto Daza

9.5

10.0

0.5

302

Tan, Rolly D

9.5

10.0

0.5

303

David, Lino Jr Sibal

9.5

10.0

0.5

304

Escaler, Michael De Leon

9.5

10.0

0.5

305

Santiago, Jose Domingo III Manalad

9.5

10.0

0.5

306

Cho, Seung Je *

9.5

10.0

0.5

307

Teo, Soon Peng *

9.4

10.0

0.5

308

Manoleehakul, Panadda -

9.4

10.0

0.5

309

Natividad, Wilfredo Matias

9.4

10.0

0.5

310

Yap, Richard Edison Uy

9.4

9.9

0.5

311

Demeo, Maria Victoria Costas

9.4

9.9

0.5

312

Montgomerie, Todd Wallace Wallaace

9.4

9.9

0.5

313

Garay, Ceferino Jr. Bactad

9.4

9.9

0.5

314

Reyes, Genaro Datu

9.4

9.9

0.5

315

Lim, Heng Dong Tan

9.4

9.9

0.5

316

Tanchan, Constantine Chua

9.3

9.9

0.5

317

Velasquez, Regina Encarnacion Ansong

9.3

9.8

0.5

318

Dee, Kennie Uy

9.3

9.8

0.5

319

Fleming, Colin John Douglas

9.3

9.8

0.5

320

Del Rosario, Albert F

9.3

9.8

0.5

321

Nichols, John Stephen

9.3

9.8

0.5

322

Ysmael, Jaime Escalona

9.3

9.8

0.5

323

Dela Paz, Jose Noel Cruz

9.2

9.8

0.5

324

Floirendo, Nenita Del Rosario

9.2

9.7

0.5

325

Lwin, Mark Randall

9.2

9.7

0.5

326

Yun, Hee Kyung

9.2

9.7

0.5

327

Zamora Jr., Manuel Bayan

9.2

9.7

0.5

328

Batur, Serhat

9.1

9.6

0.5

329

Cadiz, Federico Y

9.1

9.6

0.5

330

Sy, Ramon Yap

9.1

9.6

0.5

331

Policarpio, Joan Gonzales

9.1

9.6

0.5

332

Zolin, Michael Logan *

9.1

9.6

0.5

333

Chan, Mary Tan

9.1

9.6

0.5

334

Opulencia, Ramon Gonzales

9.0

9.5

0.5

335

Favila, Paul Raymond Arnaldo

9.0

9.5

0.5

336

Banez, Rene De Guzman

9.0

9.5

0.5

337

De Dios, Jose Victor Emmanuel Araullo

9.0

9.5

0.5

338

Ting, Laurence Chua

9.0

9.5

0.5

339

Ongchanhoi, Vicente Uy

9.0

9.5

0.5

340

Areola, Mary Joyce Avena

9.0

9.5

0.5

341

Yuchengco, Alfonso Tiaoqui

9.0

9.5

0.5

342

Young, Rodel Tan

9.0

9.5

0.5

343

Alejo, Natividad N

9.0

9.5

0.5

344

Soho, Jessica Aspiras

8.9

9.4

0.5

345

Santos, Gil Apalis

8.9

9.4

0.5

346

Yee, Antonio Flores

8.9

9.4

0.5

347

Del Rosario, Ramon R.

8.9

9.4

0.5

348

Centeno, Reynaldo C

8.9

9.4

0.5

349

Heng, Boon Kiat

8.9

9.4

0.5

350

De Guzman, Leonido Manluco

8.9

9.3

0.5

351

Krouth, Terrance Francis *

8.9

9.3

0.5

352

Maligaya, Ma Baylon Dimaculangan

8.8

9.3

0.5

353

Aguas, Nina Perpetua Datu

8.8

9.3

0.5

354

Colmenares, Angelica Bayoneta

8.8

9.3

0.5

355

Laurel, Lorna Perez

8.8

9.3

0.5

356

Tan, Hock Teik *

8.8

9.2

0.5

357

Winhoffer, Maria Elsa Almeda

8.8

9.2

0.5

358

De Leon, Grace Bermas

8.7

9.2

0.5

359

Ongsingco, Mayo Jose Belleza

8.7

9.2

0.5

360

Coyiuto, Robert Jr G.

8.7

9.2

0.5

361

Sianturi, Batara *

8.6

9.1

0.5

362

Del Val, Francis Cho Santos

8.6

9.0

0.5

363

Uy, Arturo Jr Barredo

8.6

9.0

0.5

364

Dyogi, Laurenti Milleza

8.6

9.0

0.4

365

Sy, Edison King

8.5

9.0

0.4

366

Cerrado, Aldrin Mendoza

8.5

9.0

0.4

367

Panlilio, Alfredo Santos

8.5

9.0

0.4

368

Katigbak, Carlo Lopez

8.5

9.0

0.4

369

Ty, George Siao Kian *

8.5

8.9

0.4

370

Ching, Jaime Bautista

8.5

8.9

0.4

371

Bibonia, Minerva Lourdes Borja

8.5

8.9

0.4

372

Aboitiz, Iker Mendieta

8.5

8.9

0.4

373

Sim, Kia Ju _

8.5

8.9

0.4

374

Garcia, Pascual III Macaso

8.4

8.9

0.4

375

Plarisan, Nichols Estologa

8.4

8.9

0.4

376

Pecson, Michael Duano

8.4

8.9

0.4

377

Yu, Eunice Sy

8.4

8.8

0.4

378

Ricafort, Rafael Roque

8.4

8.8

0.4

379

Quirante, Allan Belotindos

8.4

8.8

0.4

380

Hermosura, Solomon Mateo

8.4

8.8

0.4

381

Sta Maria, Jodi Chrisse Africano

8.4

8.8

0.4

382

Lhuillier, Edna Diago

8.4

8.8

0.4

383

Valdueza, Rolando Panis

8.3

8.8

0.4

384

Eduardo, Alice Galang

8.3

8.8

0.4

385

Marrero, Albert Richard

8.3

8.8

0.4

386

Soesanto, Henry Rahayu

8.3

8.8

0.4

387

Pendon, Aida D.

8.3

8.8

0.4

388

Tumbocon, Emilio Jesena

8.3

8.7

0.4

389

Mogar, Porfirio De Chavez

8.3

8.7

0.4

390

Gacutan, Alexander Ang

8.3

8.7

0.4

391

Chang, Jerrie Kwan

8.3

8.7

0.4

392

Ford, Daniel John Elago

8.3

8.7

0.4

393

Pe, Paulino Go

8.3

8.7

0.4

394

Jacinto, Ricardo Nicanor Nepomucenoo

8.3

8.7

0.4

395

Rushworth, Darren John .

8.2

8.7

0.4

396

Guevarra, Hernanie Garcia

8.2

8.7

0.4

397

De Larrazabal, Alberto Magapinlac

8.2

8.7

0.4

398

Noel, Cirilo Pingol

8.2

8.6

0.4

399

Concepcion, Raul Joseph De Las Alas

8.2

8.6

0.4

400

O Flynn, Donal Pierce

8.2

8.6

0.4

401

Suarez-Quintos, Kristen Belmonte

8.2

8.6

0.4

402

Zhang, Daqun Period

8.2

8.6

0.4

403

Eroglu, Serhat A

8.2

8.6

0.4

404

Corpuz, Arturo Garcia

8.2

8.6

0.4

405

Balolong, Marcelo Palaganas

8.2

8.6

0.4

406

Ong, Wilfrido Tecechian

8.2

8.6

0.4

407

Lamasan, Olivia Manalili

8.2

8.6

0.4

408

Cua, Solomon Siy

8.1

8.6

0.4

409

Ty, Melchor Washington Dee

8.1

8.5

0.4

410

Agcaoili, Manuel Agustin

8.1

8.5

0.4

411

Yunus, Mohammad Yunus

8.1

8.5

0.4

412

Struecker, Jorge Guilherme

8.1

8.5

0.4

413

Marcelo, Simeon Ventura

8.1

8.5

0.4

414

Bernardo, Kathryn Chandria Manuel

8.0

8.4

0.4

415

Pascual, Ma Jethra Banal

8.0

8.4

0.4

416

Mahagyo, Purwantoko Purwantoko

8.0

8.4

0.4

417

Flaminiano, Angie Go

7.9

8.3

0.4

418

Parrish, Colin *

7.9

8.3

0.4

419

Cabrera, Alexander Benito

7.9

8.3

0.4

420

Lafferty, James *

7.9

8.3

0.4

421

Roberts, Eric Allan *

7.9

8.3

0.4

422

Pepito, Joseph Frederick Antig

7.9

8.3

0.4

423

Riingen, Maria Patricia Zamora

7.9

8.2

0.4

424

Puno, Roderico V

7.9

8.2

0.4

425

Hernandez, Fuentes Gonzalo

7.8

8.2

0.4

426

Ocampo, Frederico Rafael Dizon

7.8

8.2

0.4

427

Berstrom, Neil Gerald *

7.8

8.2

0.4

428

Geus, Edward Rudolf *

7.8

8.2

0.4

429

Tiangco, Carmela Corro

7.8

8.2

0.4

430

Villacis, Juan Martinez

7.8

8.2

0.4

431

Gotuaco, Joseph Lim

7.8

8.2

0.4

432

Patron, Valentino Raz

7.8

8.1

0.4

433

Espinosa, Ray Celis

7.8

8.1

0.4

434

Ruffy, Francis Nicolo Punzalan

7.8

8.1

0.4

435

Macaranas, Garly Santos

7.7

8.1

0.4

436

Beltran, Ferdinand Lopez

7.7

8.1

0.4

437

Tamayo, Mario Gonzalvo

7.7

8.1

0.4

438

Sjolund, Tom Christian *

7.7

8.1

0.4

439

Chua, Liong Kue

7.7

8.1

0.4

440

Lee, Eden Aven

7.7

8.1

0.4

441

Stray, Adrian *

7.7

8.1

0.4

442

Berba, Carlos Antonio Mayo

7.7

8.1

0.4

443

Austin, Eulalio Jr B

7.7

8.1

0.4

444

Glancy, Richard Gordon

7.7

8.1

0.4

445

Ongpauco, Love Marie Payawal

7.7

8.0

0.4

446

Chopra, Manoj *

7.7

8.0

0.4

447

Krishnan, Naresh -

7.7

8.0

0.4

448

Battram, Steve James *

7.7

8.0

0.4

449

Lawrence, Andrew Michael

7.7

8.0

0.4

450

Antonio, Jose Eduardo Barata

7.7

8.0

0.4

451

Dee, Joaquin Tan

7.7

8.0

0.4

452

Poyatos, Fiorella Jarandilla

7.7

8.0

0.4

453

Consunji, Victor Almeda

7.6

8.0

0.4

454

Pobre, Lincoln Yu

7.6

8.0

0.4

455

Miranda, Raymund Martin Teotico

7.6

8.0

0.4

456

Co, Manolito M

7.6

7.9

0.4

457

De Dios, Ma. Martha Araullo

7.6

7.9

0.4

458

Ramirez, Rebecca V

7.6

7.9

0.4

459

Dee, Helen Yuchengco

7.6

7.9

0.4

460

Jiao, Renato Manuel Manalang

7.6

7.9

0.4

461

Kessler, Susan Frances

7.5

7.9

0.4

462

Lopez, Manuel Moreno

7.5

7.9

0.4

463

Chuakaw, Ernesto Siy

7.5

7.8

0.4

464

Oppen, Antonio Cuyugan

7.5

7.8

0.3

465

Sagum, Edgardo Aguilar

7.5

7.8

0.3

466

Dekrey, Steven John -

7.5

7.8

0.3

467

Yu, Nelson Nesia

7.4

7.8

0.3

468

Tang, Clarita Sy

7.4

7.8

0.3

469

Punongbayan, Benjamin Reyes

7.4

7.8

0.3

470

Franco, Rodrigo Emmanuel

7.4

7.8

0.3

471

Jansen, Anthonie *

7.4

7.8

0.3

472

Centeno, Imelda Habal

7.4

7.8

0.3

473

Dy Buncio, Frederic C

7.4

7.8

0.3

474

Baquiran, Sebastian Frederick Fuentebella

7.4

7.7

0.3

475

Guelas, Sheila Marie Rase

7.4

7.7

0.3

476

Tobojka, James Allen

7.4

7.7

0.3

477

Teh, Cristina Sia Cheng

7.4

7.7

0.3

478

Soriano, Eduardo Jose

7.4

7.7

0.3

479

Bautista, Reynante Santos

7.3

7.7

0.3

480

Herber, John Pierre

7.3

7.7

0.3

481

Dy, Peter Cua

7.3

7.7

0.3

482

Howat, Donald John Howat

7.3

7.7

0.3

483

Abdurrahman, Riko Agus Surya

7.3

7.7

0.3

484

Tiu, Edgar Acorin

7.3

7.7

0.3

485

Ang, Betty -

7.3

7.7

0.3

486

Martin, Reynaldo Manuel

7.3

7.7

0.3

487

Tierro, Annbel Clemente

7.3

7.7

0.3

488

Segismundo, Ramon Borrero

7.3

7.6

0.3

489

Hyde, Adam Corey *

7.3

7.6

0.3

490

Romulo, Beatriz Barredo

7.2

7.6

0.3

491

Pabalate, Rodelo De Leon

7.2

7.6

0.3

492

Lee, Alain Chua

7.2

7.6

0.3

493

Floirendo, Ricardo Del Rosario

7.2

7.6

0.3

494

Hilado, Jose Emmanuel Uytiepo

7.2

7.6

0.3

495

Rozeboom, Brian L.

7.2

7.5

0.3

496

Palanca, Magnolia Ng

7.2

7.5

0.3

497

Cuna, Vicente Roxas

7.2

7.5

0.3

498

Norman, Bradley Dean *

7.2

7.5

0.3

499

Ong, Vencent See

7.2

7.5

0.3

500

Cuyegkeng, Ernest Kenneth Sy

7.2

7.5

0.3

 

 

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