Delinquent Quezon City dental retailer and Pasig City manufacturing company charged with willful failure to pay tax

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The Bureau of Internal Revenue (BIR) today filed separate criminal complaints with the Department of Justice against two (2) delinquent taxpayers – one individual and one corporate (including its responsible corporate officer) – for Willful Failure to Pay Taxes under the NationalInternal Revenue Code of 1997, as amended (Tax Code).

Charged for violating Section 255 of the Tax Code was CHRISTOPHER JOHN JUNIO CORONEL (CORONEL). He is the sole proprietor of EQUIPDENT TRADING. His primary business is the retail of dental equipment with registered address at No. 10B CDC Paang Bundok, Quezon City.

CORONEL was sued for deficiency tax liabilities for taxable year 2007 in the aggregate amount of P12.9 million, inclusive of increments,consisting of P7.3 million in Income Tax (IT) and P5.6 million in Value Added Tax (VAT).

Likewise charged for violating Section 255 in relation to Sections 253 and 256 of the Tax Code were ALTERNATIVE BEVERAGES CO., INC. (ALTERNATIVE BEVERAGES) and its responsible corporate officer – President ALFREDO RAMON M. HERRERA.

ALTERNATIVE BEVERAGES is a domestic corporation with registered business address at 3/F 102 E. Rodriguez Jr. Avenue, Brgy. Ugong, Pasig City. It is engaged in the business of manufacturing of goods such as bottled water, isotonic drinks, juices, and energy drinks. ALTERNATIVE BEVERAGES and its responsible corporate officer were assessed deficiency tax liabilities for taxable year 2006 in the sum of P28.7 million, inclusive of increments, broken down as follows: IT – P20.5 million; VAT – P7.7 million; and Expanded Withholding Tax (EWT) – P0.50 million.

BIR Quezon City records of investigation showed that the abovementioned respondents were served the corresponding Letter Notices (LN), Letters of Authority (LOA), Preliminary Assessment Notices (PAN), 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, and demandable.

The subsequent issuance of Preliminary Collection Letters, 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 CHRISTOPHER JOHN JUNIO CORONEL, and ALTERNATIVE BEVERAGES CO., INC. & its responsible corporate officer are the 284th and 285th, 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.