MANILA- The Bureau of Internal Revenue (BIR) filed separate criminal complaints with the Department of Justice against two (2) delinquent corporate taxpayers for Willful Failure to Pay Taxes under the National InternalRevenue Code of 1997, as amended (Tax Code).
Charged with violating Section 255 in relation to Sections 253 (d) and 256 of the Tax Code were AEROFLITE AVIATION CORPORATION (AEROFLITE) and its President ARNEL U. MIGUEL and Treasurer JEROME JOHN D. VALERA. AEROFLITE is a Philippine corporation with a business address at 52/F ALPAP Bldg., Andrews Avenue, Pasay City. It is primarily engaged in the business of private flying school activities. AEROFLITE and its responsible corporate officers have assessed deficiency tax liabilities for the taxable year 2008 in the sum of P3.15million, inclusive of increments, broken down into Income Tax (IT) - P1.09 million; Value Added Tax (VAT) - P2.01 million; and Expanded Withholding Tax (EWT) - P51,411.47.
Likewise charged for the same violation were CHOW MASTER CORPORATION (CHOW MASTER) and its Chairman/CEO REBECCA ANN K. SY, Treasurer JOJO CANDELARIO, and Chief Financial Officer ALICE YAP. CHOW MASTER is a Philippine corporation with a business address at No. 2 Ortigas St., Roxas Blvd., Pasay City. It is primarily engaged in the restaurant business. CHOW MASTER and its responsible corporate officers have assessed deficiency tax liabilities for the taxable year 2011 in the sum of P14.90 million, inclusive of increments, broken down into IT - P9.16 million; VAT - P5.55 million; EWT - P0.15 million; and Documentary Stamp Tax (DST) - P44,792.90.
BIR Makati City records of the investigation showed that the abovementioned respondents were served the corresponding Letters of Authority (LOA), Preliminary Assessment Notices (PAN), and Formal Assessment Notices (FAN) with Details of Discrepancies but failed to protest said assessments, hence making the assessments final, executory, and demandable.
The subsequent issuance of the Preliminary Collection Letters, Final Notices Before Seizure, and Warrants of Distraint and/or Levy was ignored by the respondents, as the afore-cited assessments remained unpaid. The respondents' obstinate failure and continued refusal to pay their long overdue deficiency taxes, despite repeated demands, constitute willful failure to pay the taxes due to the government.
The cases against the two corporations and their responsible corporate officers are the 7th, and 8th, respectively, filed under the RATE program of the BIR under the leadership of Commissioner Caesar R. Dulay. These are likewise RATE cases of Revenue Region No. 8, Makati City.
Source: Philippines Information Agency