The Bureau of Internal Revenue (BIR) today filed separate criminal complaints with the Department of Justice against three (3) delinquent taxpayers from Makati City and Parañaque City – one (1) individual and two (2) corporate (including their responsible corporate officers) – for Willful Failure to Pay Taxes under the National Internal Revenue Code of 1997, as amended (Tax Code).
Charged for violating Section 255 of the Tax Code was VIVIAN B. MAWIS (MAWIS). She is engaged in the gasoline retailing business under the name and style ACTIVE PETRON SERVICE STATION with registered address at No. 16 J.P. Rizal Street, Makati City.
MAWIS was sued for deficiency tax liabilities for taxable year 2007 in the aggregate amount of P35.55 million, inclusive of increments, consisting of P25.78 million in Income Tax (IT), P9.72 million in Value Added Tax (VAT), P14,060.77 in Expanded Withholding Tax (EWT), P29,151.90 in Withholding Tax on Compensation (WTC),and Compromise Penalty (CP) – P10,000.00.
Likewise charged were two (2) corporations for violating Section 255 in relation to Sections 253(d) and 256 of the Tax Code.
MANGOSTEEN BEVERAGE CORPORATION (MBC) and its responsible corporate officers – Chairman of the Board NATHAN DANIEL BROWN, President ANTHONY CRAIG HALE, and Treasurer MARC WENDELL WALKER – were sued for failing to pay deficiency tax liabilities for taxable year 2007 in the sum of P54.69 million, inclusive of increments, broken down as follows: IT – P44.38 million; VAT – P9.24 million; and EWT – P1.07 million. MBC is a domestic corporation with business address at No. 4 Sabrina Compound, Km. 19, West Service Road, Sucat, Parañaque City.
On the other hand, SOFTWARE LABORATORIES, INC. (SLI) and its responsible corporate officers – President MIGUEL F. CERVANTES and Chief Financial Officer GIDEON DANTE T. GALANG – were charged for failing to pay deficiency tax liabilities for taxable year 2010 in the sum of P34.25 million, inclusive of increments, broken down as follows: IT – P15.99 million; VAT – P17.96 million; Improperly Accumulated Earnings Tax (IAET) – P0.29 million; and CP – P16,000.00. SLI is a domestic corporation primarily engaged in electronic data processing and related services with business address at 5/F Vicente Madrigal Bldg., 6793 Ayala Ave., Salcedo Village, Makati City.
BIR Makati City records of investigation showed that the abovementioned respondents were served the requisite Letters of Authority (LOA), Preliminary Assessment Notices (PAN), Formal Letters of Demand (FLD) with Details of Discrepancies, and Final Decision on Disputed Assessments (FDDA) but failed to protest said assessments, hence making the same final, executory, and demandable.
The subsequent issuance of Preliminary Collection Letters, Final Notices Before Seizure, and Warrants of Distraint and/or Levy 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 VIVIAN B. MAWIS, MANGOSTEEN BEVERAGE CORPORATION & its Chairman of the Board NATHAN DANIEL BROWN, President ANTHONY CRAIG HALE, and Treasurer MARC WENDELL WALKER, and SOFTWARE LABORATORIES, INC. & its President MIGUEL F. CERVANTES and Chief Financial Officer GIDEON DANTE T. GALANG – are the 353rd, 354th, and 355th, 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. 8, Makati City.