How much income tax will Pacquiao, Vice Ganda, Anne Curtis pay under new tax law?

This year, the New Tax Reform for Acceleration and Inclusion (TRAIN) Law has taken into effect since January 1.

Those who are earning Php250,000 and below in a year are excluded from the law; however, those who are counting over a hundred million pesos annually are subject to pay the income tax.

The Bureau of Internal Revenue released a list of the top 500 individual taxpayers in the country in November 2015. The bureau has not released anew for this year.

Abrea Consulting Group, a leading tax accounting firm, created an infographic on 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.

But have you thought about who among the Philippine celebrities pay the highest tax?

We’re guessing Kris Aquino, Anne Curtis-Smith Heussaff, Vice Ganda (Jose Marie Viceral), are one of the few names that came to your mind.

Now here are some of the 37 celebrities who belong to the top 500 individual taxpayers in the country:

Pambansang Kamao, Senator Manny Pacquiao (Emmanuel Dapidran Pacquiao) has the highest income tax payment from P210.3 million in 2014 to P229.7 million this year. His tax will balloon to about 9.4 percent.
He ranks 1st on the celebrity list, but he comes 2nd on the top 500 taxpayers.

Kris Aquino, the Queen of All media ranks 2nd on the celebrity list, and 6th on the overall list. Her projected income tax this year will be P59.3 million, 4.8 percent higher than her tax of P54.5 million in 2014.

Sarah Geronimo, the Popstar Princess, places 9th in celebrity ranking with her income tax of P23.1 million from the previous P21.5 million.

Vice Ganda, (Jose Marie Viceral), is the 20th celebrity with P16.9 million tax this year. His tax is expected to grow about 1.1 percent from P15.8 million.

Boy Abunda, the King of Talk, is the 25th celebrity with P13.3 million income tax from the P12.5 million.

Here is the complete list of highest taxpaying celebrities:

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 on January 1, 2018

 

Rank	Taxpayer Name	Regular Increase Tax Paid In 2014	Hypothetical Annual Income Tax due Under TRAIN Law	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