Charged for violating Section 255 in relation to Sections 253 and 256 of the Tax Code were KINTANAR DETECTIVE SECURITY ASSOCIATED, INC. (KINTANAR) and its President GLORIA A.J. KINTANAR and Treasurer MARIA VICTORIA S.A. JOPSON. KINTANAR is a domestic corporation registered with the Securities and Exchange Commission (SEC) with registered address at No. 146A-148 Roosevelt Avenue, Quezon City. It is engaged in the business of security services.
KINTANAR and its responsible corporate officers were assessed deficiency tax liabilities for taxable year 2007 in the sum of P13.25 million, inclusive of increments, broken down as follows: Income Tax (IT) – P11.12 million; Value Added Tax (VAT) – P1.85 million; Expanded Withholding Tax (EWT) –P43,430.55; and Withholding Tax on Compensation (WTC) – P248,248.93.
Likewise charged for the same violation were TIMOG FOOD VENTURES, INC. (TIMOG FOOD) and its President DAVID C. TAN. TIMOG FOOD is a domestic corporation registered with the Securities and Exchange Commission (SEC) with registered address at No. 67 Timog Arcade, Timog Avenue, South Triangle, Quezon City. It is engaged in the business of establishing, operating and maintaining restaurants, coffee shops, refreshment parlors, cocktail lounges and catering foods.
TIMOG FOOD and its responsible corporate officer were assessed deficiency tax liabilities for taxable year 2008 in the sum of P6.10 million, inclusive of increments, broken down as follows: IT- P4.79 million; VAT- P1.17 million; and EWT – P140,397.09.
BIR Quezon City records of investigation showed that the abovementioned respondents were served the corresponding Letters of Authority (LOA), Requests for Presentation of Records, Subpoena Duces Tecum (SDT), Preliminary Assessment Notices (PAN), 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 Notices, 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 KINTANAR DETECTIVE SECURITY ASSOCIATED, INC., and TIMOG FOOD VENTURES, INC., together with their responsible corporate officers, are the 367thand 368th, 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.
