Charged for violating Section 255 of the Tax Code was SAMUEL NG SUY (NG SUY). He is the sole proprietor of LEHOM TRADING and NEW SAMEX TRADING. NG SUY is engaged in the business of selling goods such as hardware, paints, and glass on a wholesale / retail basis with business address at 136 C. Dr. Gonzales St., Tibag, Baliuag, Bulacan, Bulacan.
NG SUY was sued for deficiency tax liabilities for taxable year 2011 in the aggregate amount of P6.91 million, inclusive of increments,consisting of P5.66 million in Income Tax (IT), and P1.25 million in Value Added Tax (VAT).
Likewise charged for violating Section 255 in relation to Sections 253 and 256 of the Tax Code were AG HERRERA CONSTRUCTION CORP. (AGHCC) and its President APOLONIO G. HERRERA. AGHCC is a domestic corporation registered with the Securities and Exchange Commission (SEC) with business address at Sapang Palay Proper, San Jose del Monte, Bulacan. It is engaged in the construction business as a contractor.
AGHCC and its responsible corporate officer were assessed deficiency tax liabilities for taxable year 2007 in the sum of P20.63 million, inclusive of increments, broken down as follows: IT – P14.71 million; and VAT – P5.92 million.
BIR Caloocan City records of investigation showed that the abovementioned respondents were served the corresponding Letter Notice (LN), Letter of Authority (LOA), Requests for Presentation of Records, Subpoena Duces Tecum (SDT), Preliminary Assessment Notices (PAN), Final Assessment Notices (FAN) and Formal Letters of Demand (FLD) 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, Warrant of Distraint and/or Levy, Warrant of Garnishment, and Final Notices Before Filing Complaint 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 SAMUEL NG SUY, and AG HERRERA CONSTRUCTION CORP. & its President APOLONIO G. HERRERA are the 362nd and 363rd, 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. 5, Caloocan City.
