The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice againstÂ SOLENN MARIE ADEA HEUSAFFÂ (HEUSAFF) forwillfulÂ attempt toÂ evade orÂ defeatÂ taxÂ and forÂ deliberate failure toÂ supply correct and accurate information, resulting to non-payment of taxes due thereon,Â in violation of SectionÂ 254 and Section 255Â ofÂ the NationalÂ InternalÂ RevenueÂ CodeÂ of 1997, as amended (Tax Code).
Charged with HEUSAFF was her Certified Public Accountant TEOFILO C. MAGNO, JR. who certified the formerâ€™s Financial Statements in violation of Section 257 of the Tax Code.
HEUSAFF is an actress, television host, model, singer and endorser of various products in the Philippines with residential address at No. 17 Tamarind St., Forbes Park, Makati and business address at No. 1970 Kasoy St., DasmariÃ±as Village, Makati.
Records of investigation showed that HEUSAFF was issued Letter of Authority No. 211-2013-00000014 for the examination of her books of accounts and other accounting records for all internal revenue taxes covering taxable year 2011.
In order to ascertain the true income received by HEUSAFF for the said taxable year, access letters were sent to business entities that engaged her services. Replies to said access letters received from HEUSAFFâ€™s withholding agents/payors revealed that she received income payments amounting toP13.38 million in 2011. Further investigation revealed that she declared a gross income of onlyÂ P6.73 million in her Income Tax Return (ITR) for taxable year 2011.
A comparison of the gross income declared by HEUSAFF in her 2011 ITR as against the income she earned for the same year certified by her income payors disclosed that she substantially underdeclared her taxable income for 2011 byÂ P6.65 million or by 99%.
Consequently, HEUSAFF was sued for a total tax liability amounting toÂ P3.6 million for deficiency income tax covering taxable year 2011, inclusive of surcharges and interests.
Independent CPA MAGNO for his part was sued for issuing an unqualified opinion in his certification of the financial statements of HEUSAFF despite the latterâ€™s aforementioned underdeclaration in her reported income.
The caseÂ against SOLENN MARIE ADEA HEUSAFF AND CPA TEOFILO C. MAGNO, JR. is the 158thÂ filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. (reytdlc)