The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against JOSELITO J. NICOLAS (NICOLAS)for willful attempt to evade or defeat tax, deliberate failure to file Income Tax Returns (ITR) for taxable years 2009, 2011 and 2012, deliberate failure to file Percentage Tax Return for the 1st quarter of taxable year 2009, deliberate failure to file Value Added Tax (VAT) Returns for the 2nd, 3rd and 4th quarters of taxable year 2009, for the taxable year 2011, and for the 4th quarter of taxable year 2012, in violation of Sections254, 255 and 275 of the National Internal Revenue Code of 1997, as amended (Tax Code).
NICOLAS is a sole proprietor doing business under the name and style of Goodlucky Well Trading & Towing Services with registered address at 19 Don Antonio, Villa Beatriz, Holy Spirit, Quezon City.
Records of investigation showed that NICOLAS was the subject of a Preliminary Investigation by the BIR. During said investigation, access letters were sent to several entities requesting for certifications as to income payments made by them to GLW Trading & Towing Services and/or JOSELITO J. NICOLAS.
Replies to said access letters disclosed that the Metro Manila Development Authority (MMDA) paid NICOLAS P34.78 million in 2009 andP12.98 million in 2011, while San Miguel Foods, Inc. paid NICOLAS P57,230.80 in 2011 and P204, 624.00 in 2012.
Further investigation revealed that NICOLAS failed to file any annual income tax return for taxable years 2009, 2011 and 2012, percentage tax return for the 1st quarter of taxable year 2009, VAT returns for the 2nd, 3rd and 4th quarters of taxable year 2009, VAT returns for taxable year 2011 and VAT returns for the 4th quarter of taxable year 2012.
NICOLAS was assessed a total tax liability amounting to P40 million for deficiency taxes covering taxable years 2009, 2011 and 2012, inclusive of surcharges and interests, broken down into P29 million for Income Tax and P11 million for Percentage and VAT.
The case against JOSELITO J. NICOLAS is the 170th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. (reytdlc)