THE Bureau of Internal Revenue (BIR) filed four tax-evasion cases against two professionals, a garments importer and a contractor of the Department of Public Works and Highways.
Internal Revenue Commissioner Kim Henares filed a criminal complaint with the Department of Justice against Dr. Robina Manianglung for failure to issue receipts.
Manianglung is a dentist with registered addresses at 79 Timog Avenue, Victoria Towers Condominium and 30 Timog Avenue, Esna Building in Quezon City, as well as in Global City. She provides dental medicine services under the business name RQM Dental Clinic.
The complaint stemmed from her failure to pay with the BIR the Annual Registration Fee of P500 for the practice of her dental medicine profession and her failure to issue a receipt for the payment of her professional services.
Earlier this month, a special investigator of the BIR posed as a patient and availed himself of the services of the doctor by having his three teeth capped. He paid the doctor P1,500 for the services but was not issued the corresponding official receipt.
BIR investigators also checked on the compliance of the doctor with registration requirements after serving the Mission Order.
The official receipts of the doctor were confiscated in the process. She was also found to have failed to pay the BIR the required registration fee for the year.
The BIR also filed a case against another medical doctor, Ma. Leonora del Rosario Capellan, also for failure to issue receipts.
Capellan renders medical services at the Makati Medical Center. She is a diplomate of the Philippine Society of Endocrinolgy and Metabolism as well as diplomate and fellow of the Philippine College of Physicians. “The BIR placed the Makati Medical Center business premises of Dr. Capellan under surveillance. We also used a a poseur-patient for the purpose of verifying compliance with the regulations,” Henares said.
The BIR also filed a case against Abante Industries Inc. and its officers Charles Uy and Rosita Uy for underdeclaration of its income and failure to supply correct information in its quarterly value-added tax return for 2004 to 2007.
Abante manufacture garments with business address at 275 Boomtown Industrial Park, Tambubong, Bocaue, Bulacan.
The BIR said it used information from the Bureau of Customs and dividing the amount of importation by the cost ratio per from the company’s financial statements. The agency found that the firm made an underdeclaration of P109.6 million, P378.77 million, P576.22 million and P60.53 million in 2004, 2005, 2006 and 2007, respectively.
For years 2004 to 2007, Abante was slapped with a deficiency tax assessment of P1.28 billion.
The BIR also filed a case against engineer Norberto Elisterio Fedelicio, a contractor engaged in the construction business. He owns Settlers Builder with principal office address at Malandog, Hamtic, Antique.
Investigation showed that Fedelicio received income payments amounting to P46.43 million for taxable year 2009 and P28.73 million for taxable year 2010. The said amounts were summed up from information gathered from various government offices, departments and local government units with which the subject engineer contracted business with.
A verification of the income tax-returns of the engineer covering the same taxable years showed, however, that he only declared income amounting to P12.89 million and P10.09 million for taxable years 2009 and 2010, respectively.
Total deficiency tax assessment against Fedelicio for the two-year period amounted to 26.41 million.
