Two delinquent lady taxpayers from Quezon City charged with willfull failure to pay tax

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The Bureau of Internal Revenue (BIR) today filed separate criminal complaints with the Department of Justice against two (2) delinquent individual tax payers for Willful Failure to Pay Taxes under the National Internal Revenue Code of 1997, as amended (Tax Code).

Charged for violating Section 255 of the Tax Code was EVANGELINE M. SERTESA (SERTESA), sole proprietress of E.M.S. ENTERPRISES. SERTESA is a contractor and merchandising broker with registered address at F. Salvador, Jordan Plains Subdivision, Sta. Monica, Novaliches, Quezon City.

SERTESA was sued for deficiency tax liabilities for taxable year 2007 in the aggregate amount of P52.77 million, inclusive of increments, consisting of P31.03 million in Income Tax (IT), and P21.74 million in Value Added Tax (VAT).

Likewise charged for the same violation was SOCORRO H. VIAR (VIAR), sole proprietress of CORING’s GROCERY. She is engaged in the retail of grocery items with registered address at No. 20 E. Jacinto St., Sta. Elena, Marikina City.

VIAR was assessed deficiency tax liabilities for taxable year 2007 in the sum of P11.16 million, inclusive of increments, broken down as follows: IT – P6.29 million; and VAT – P4.87 million.

BIR Quezon City records of investigation showed that the abovementioned respondents were served the corresponding Letter Notices (LN) showing 100% discrepancy on sales / purchases per Summary List of Sales and Purchases submitted by customers as against declarations per tax returns, Letters of Authority (LOA), Notices of Informal Conference (NIC), Preliminary Assessment Notices (PAN), Final Assessment Notices (FAN) and Formal Letters of Demand (FLD) with Details of Discrepancies but failed to protest said assessments, hence making the same final, executory, and demandable.

The subsequent issuance of Preliminary Collection Letters, Final Notices Before Seizure, Warrants of Distraint and/or Levy, Warrants of Garnishment, and Demands Before Suit were ignored by the respondents, as the said tax assessments remained unpaid. The respondents’ obstinate failure and continued refusal to pay their long overdue deficiency tax assessments, despite repeated demands, constitute willful failure to pay the taxes due to the government.

The cases against EVANGELINE M. SERTESA, and SOCORRO H. VIAR are the 279th and 280th, respectively, filed under the RATE program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. These are likewise RATE cases of Revenue Region No. 7, Quezon City.