The Bureau of Internal Revenue (BIR) today filed separate criminal complaints with the Department of Justice against two (2) delinquent individual for Willful Failure to Pay Taxes under the National Internal Revenue Code of 1997, as amended (Tax Code).
Charged with violating Section 255 was BOOTS C. YAMZON (YAMZON), sole proprietress of B.C. YAMZON MARKETING. YAMZON is engaged in the retail business, with registered address at 3125 V. Mapa St., Sta. Mesa, Manila and presently residing at Unit 2805 España Towers, España, Quezon City. Yamzon was assessed deficiency tax liabilities for taxable year 2008 in the sum of P10.50 million, inclusive of increments, broken down as follows: Income Tax (IT) – P7.54 million; Value Added Tax (VAT) – P2.96 million; and Deficiency Expanded Withholding Tax (EWT) – P1,320.00.
Likewise charged with the same violation was LUISA GOCHECO CHUAHIONG (CHUAHIONG), sole proprietress of EL MART FASHION CENTER and EL’A COMMERCIAL. CHUAHIONG is engaged in the wholesale business, registered address at 1550 Bambang St., Sta. Cruz, Manila. CHUAHIONG was assessed deficiency tax liabilities for taxable year 2008 amounting to P14.32 million, inclusive of increments, broken down as follows: Income Tax (IT) – P8.81 million; and Value Added Tax (VAT) – P5.51 million.
BIR records showed that the abovementioned respondents were investigated by Revenue Officers of Revenue District Office (RDO) No.31, Sta. Cruz and RDO No. 32, Quiapo. The same respondents were issued the required Final Assessment Notices (FAN) and Formal Letters of Demand (FLD) with Details of Discrepancies but failed to protest said assessments, hence making the same final, executory, unappealable, and demandable.
The subsequent issuance of Preliminary Collection Letters, 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 BOOTS C. YAMZON, and LUISA GOCHECO CHUAHIONG are the 293rd and 294th, 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. 6, Manila.
