The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against ANDREN RUBY DIZON (DIZON)for Willful Attempt to Evade or Defeat Tax, and Deliberate Failure to Supply Correct and Accurate Information in his Income Tax Returns (ITR) and Value Added Tax (VAT) Returns for taxable years 2010, 2011 and 2012, all in violation of Sections 254 and 255 of the National InternalRevenue Code of 1997, as amended (Tax Code).
Respondent DIZON operates under the business name of SOCIETY LOUNGE AND RESTO BAR with business address at Ground Floor, Atrium of Makati, Makati Avenue, Makati City. He is engaged in the business of dealing primarily in restaurant and cafes showcasing the latest concept of French Fashion Food and a unique approach to classic cuisine and wining, combining fresh local ingredients with imported foods and beverages.
Replies to access letters sent to clients who procured the services of DIZON, as well as alphalists submitted by his clients to the BIR, showed that DIZON received income payments amounting to P7.11 million, P8.85 million, and P7.37 million in 2010, 2011 and 2012, respectively.
However, data generated from the Returns Processing System (RPS), as well as information from copies of DIZON’s ITRs disclosed that he declared gross income amounting to only P6.65 million in 2010, P5.96 million in 2011, and P6.09 million in 2012.
A comparison of DIZON’s gross income declaration with the BIR as against income payments he received from various clients disclosed that he substantially underdeclared his correct taxable income by P0.46 million in 2010, P2.89 million in 2011, and by P1.28 million in 2012.
As a consequence of his acts and omissions, DIZON was assessed an aggregate deficiency tax liability of P3.88 million, inclusive of surcharges and interests, broken down as follows: 2010 – P0.47 million (Income Tax – P0.22 million; and VAT – P0.25 million); 2011 – P2.37million (Income Tax – P1.73 million; and VAT – P0.64 million); and 2012 – P1.04 million (Income Tax – P0.78 million; and VAT – P0.26 million).
The case against ANDREN RUBY DIZON is the 287th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. It is likewise a RATE case of the National Investigation Division.
