The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against INOCENCIO D. HONRUBIA (HONRUBIA) for willful failure to pay tax for taxable year 2007 pursuant to Section 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).

HONRUBIA, the sole proprietor of HAVILAH ENTERPRISES, is engaged in the wholesale of goods with business address at No. 9 P. Tuazon Street, Escopa I, Project 4, Quezon City.

HONRUBIA was the subject of investigation pursuant to Letter of Authority (LOA) No. 2008-00017733 issued by the BIR authorizing the examination of his books of accounts and other related accounting records for taxable year 2007.

Subsequently, the BIR issued a Preliminary Assessment Notice and Formal Letters of Demand assessing and demanding payment by HONRUBIA of his deficiency tax due in the aggregate amount of P14.46 million, inclusive of surcharges and interests, broken down into: Income Tax – P9.98 million; Value Added Tax (VAT) – P4.02 million; Expanded Withholding Tax (EWT) – P0.39 million; Withholding Tax on Compensation (WTC) – P26,032.64; and Compromise Penalty – P37,700.00.

HONRUBIA failed to make a timely protest against the abovementioned assessment, thus, making it final, executory, unappealable, and demandable. BIR thereafter issued a Preliminary Collection Notice, a Final Collection Letter, a Warrant of Distraint and/or Levy, and a Demand Before Suit.

Despite the service and receipt of the said notices and the warrant, HONRUBIA still failed to pay his deficiency taxes due.

The obstinate failure and willful refusal of HONRUBIA to pay his deficiency taxes, despite repeated demands by the BIR, was construed as willful failure to pay his long overdue deficiency taxes due to the government.

The case against INOCENCIO D. HONRUBIA is the 197th filed under the RATE program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. It is likewise a RATE case of Revenue Region No. 7, Quezon City.