The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against EDUARDO C. DE GUZMAN (DE GUZMAN) for Willful Failure to Pay Tax as defined and penalized under Section 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).

DE GUZMAN is the sole proprietor of EDUARDO’s AUTO ELECTRICAL SHOP & GUZTEN ENTERPRISES which is primarily engaged in auto electrical services with address at Ninoy Aquino Avenue, La Huerta, Paranaque City.

Records of investigation showed that DE GUZMAN was issued Tax Verification Notice (TVN) No. 00081666 authorizing the examination of his books of accounts and other accounting records for all internal revenue taxes covering taxable year 2006.

Despite the issuance of the TVN and letter requests for the presentation of his books of accounts and other related accounting records, DE GUZMAN did not submit the said documents.

The BIR caused the issuance of the Preliminary and Final Assessment Notices informing DE GUZMAN of his total deficiency tax liabilities for taxable year 2006. DE GUZMAN was able to protest the Final Assessment Notice issued against him but failed to support his claims.

A Final Decision on Disputed Assessments (FDDA) was subsequently issued by the BIR thereby reiterating the denial of DE GUZMAN’s protest against the FAN. The assessment issued against DE GUZMAN became final, executory, unappealable and demandable after the subject taxpayer failed to file an appeal before the Court of Tax Appeals within thirty (30) days from receipt of the FDDA.

A Preliminary Collection Letter, Final Notice Before Seizure, and Warrant of Distraint and/or Levy were thereafter issued to DE GUZMAN who still failed and refused to settle his tax liabilities.

Despite such repeated demands and the lapse of a considerable length of time, DE GUZMAN has obstinately failed and adamantly refused to pay his long overdue deficiency tax assessments for 2006, to the prejudice of government.

DE GUZMAN’s total deficiency tax liabilities for taxable year 2006 amounted to P3.53 million, inclusive of surcharges and interest, broken down into: Income Tax – P1.89 million, Value Added Tax – P1.63 million; and Expanded Withholding Tax – P0.010 million.

The case against EDUARDO C. DE GUZMAN is the 181st filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto