Construction business owner charged with tax evasion

  • Post category:News

The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against DIVINA I. LLORANDO-DELA RAMA (LLORANDO-DELA RAMA) for willful attempt to evade or defeat tax and deliberate failure to file her Income Tax Returns (ITRs) and Value Added Tax Returns (VATRs) for taxable years 2009, 2010 and 2011, in violation of Sections 254 and 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).

Respondent LLORANDO-DELA RAMA, sole proprietress/owner of VIC CONSTRUCTION (VIC), is engaged in the construction business with business address at No. 11 Perlas St., Pangilinan CPD, Culiat, Novaliches, Quezon City.

The case against LLORANDO-DELA RAMA stemmed from the Alphalist Details extracted from the Alphalist of various withholding agents ofLLORANDO-DELA RAMA which were furnished to BIR investigators. The information reveals income payments made to the respondent LLORANDO-DELA RAMA through VIC by the Lung Center of the Philippines (LCP), Quirino Memorial Medical Center (QMMC) and Batangas Regional Hospital.

To validate said findings, investigators gathered proofs of payment made by the said withholding agents. LCP for its part provided investigators with a copy of the Official Receipt (OR) issued by LLORANDO-DELA RAMA.

On the bases of the data and documentary evidence gathered, the BIR discovered that LLORANDO-DELA RAMA earned a total income of P99.04 million during taxable years 2009 to 2011.

However, certifications coming from the BIR’s Information Systems Group and Revenue District Office No. 28, Novaliches disclosed that LLORANDO-DELA RAMA did not file her ITRs, VATRs or Percentage Tax Returns (PTRs) for taxable years 2009, 2010 and 2011 despite earning a sizeable amount of income during the said years.

As a consequence of her acts and omissions, LLORANDO-DELA RAMA was assessed an aggregate deficiency tax liability for taxable years 2009, 2010 and 2011 in the amount of P94.67 million, inclusive of surcharges and interests, broken down as follows: Income Tax – P67.63 million; and VAT –P27.04 million.

The case against DIVINA I. LLORANDO-DELA RAMA is the 196th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.