Internal Revenue Commissioner Kim He-nares said criminal charges were filed against Juan Miguel Ongsiako and the heirs of Gavino Vinluan of Pangasinan for evading payment various taxes, including capital-gains tax, estate tax and documentary-stamp tax.
According to the BIR’s filing before the Department of Justice, Ongsiako, a resident of No. 2292-2294 Magnolia Street, Dasmariñas Village, Makati City, has been charged in connection with his participation in a transaction involving a parcel of land belonging to his parents Oscar and Nori Ongsiako.
BIR investigation showed the land on Roxas Boulevard in Pasay City was sold by Nori Ongsiako to her son in October 2005, with the conformity of Oscar Ongsiako, who died in 1995. Nori Ongsiako died in 2008.
“The ownership of the subject land was eventually transferred to Juan Miguel by the Register of Deeds of Pasay City without any Certificate Authorizing Registration [CAR] being issued by the BIR, which shows that the required CGT [capital- gains tax] and DST [documentary-stamp tax] returns had been filed and that the taxes due thereon had been paid,” Henares said.
Henares said the sale between mother and son was “part of a scheme” to transfer the assets of the patriarch to his heir without paying the necessary estate taxes.
“The nonfiling of the required CGT and DST returns, as well as the nonpayment of the taxes due thereon, is likewise part of the scheme of Nori and Juan Miguel to avoid discovery of the death of Oscar Ongsiako and thus, ensure their impunity from the payment of estate tax,” Henares said.
Juan Miguel Ongsiako was found liable to pay estate tax, CGT and DST amounting to P3.65 million, P5.11 million and P1.30 million, respectively, inclusive of surcharges and interests.
Robert Guillermo, Register of Deeds of Pasay City was also charged because he allowed the deal to push through without the right taxes being paid.
The BIR cases against the Vinluan heirs are also for evading estate taxes. Henares filedt charges against Pilar Gonzales, Purita Canto, Federico Vinluan, Ramon Vinluan, Salvador Vinluan, Conchita Calvo, Hernando Vinluan, Gavino C. Vinluan, Heremias Vinluan, Socorro Gabionza, Israel Vinluan and Estrella Santiago.
Melvin Castro, deputy registrar of Deeds of Lingayen, Pangasinan, was also included in the charge sheet after certifying that the transfer was made after the payment of taxes, which according to the BIR never happened.
Gavino Vinluan died in February 1949, leaving behind 25 pieces of property and landholdings.
The BIR found that on August 28, 2009, the heirs executed a “Deed of Extrajudicial Partition among Heirs with Sale” for the two parcels of land in Barangay Bolo, Labrador, Pangasinan, with a total area of 358,966 square meters.
No taxes were paid on the transaction, according to the BIR.
Despite the nonpayment of taxes and the non-issuance of the Certificate Authorizing Registration, Castro signed the annotation on the deed, which was then used as a basis by the Office of the Provincial Assessor of Pangasinan to transfer the pieces of property through the issuance of new tax declarations in the name of the buyers.
As a result of scheme, the Vinluan heirs were found liable to pay some P9.26 million, inclusive of surcharges and interests.
The BIR also filed a tax-evasion case against gold trader Virgilio Ocampo for nonpayment of taxes for most of his dealings.
Investigation by the BIR showed Ocampo sold refined gold to the central bank from 2005 to 2008 amounting to P1.12 billion but did not pay a single centavo for the transactions and no income-tax declarations were made during the period.
Ocampo was assessed deficiency income taxes for four taxable years for a total of P804.42 million, inclusive of surcharges and interests.
