Two more delinquent corporate taxpayers charged with willful failure to pay tax
The Bureau of Internal Revenue (BIR) today filed separate criminal complaints with the Department of Justice against two (2) delinquent corporate taxpayers from Quezon City and Pasig City, together with their responsible officers, for Willful Failure to Pay Taxes pursuant to Section 255 of the NationalInternal Revenue Code of 1997, as amended (Tax Code).
Charged was ALBEVA KONSTRUKT & DEVELOPMENT CORPORATION (AKDC), together with its President ALBERTO R. MACARAEG, SR. and Treasurer EVALYN A. MACARAEG. AKDC is a domestic corporation engaged in general construction business, including the constructing, enlarging, repairing, developing or engaging in any work upon buildings, houses and condominium, roads, plants, bridges, airfields, piers, waterworks, railroads and other structures. Itsregistered address is at 17 Mabuhay corner Chronicle Street, West Triangle, Quezon City.
AKDC and its two (2) responsible corporate officers were also sued for deficiency taxes for taxable year 2007 in the aggregate amount of P5.16 million, inclusive of surcharges and interests, broken down into Income Tax of P3.73 million and Value Added Tax of P1.43 million.
Also charged in a separate complaint was THE POWER GENERATION OF THE PHILIPPINES, INC., (POWERGEN), including its responsible corporate officers EDUARDO JOSE I. ALINO and LESTER C. VALDES, President and Comptroller, respectively. POWERGEN is a domestic corporation whose primary purpose is to generate power. Its registered address is at S-702 The Goldloop Tower, Amber Avenue, Ortigas Center, Pasig City.
POWERGEN and its two (2) responsible corporate officers were likewise sued for deficiency taxes for taxable year 2006 in the aggregate amount of P30.83million, inclusive of surcharges and interests, broken down as follows: Income Tax – P22.84 million; and Value Added Tax – P7.99 million.
BIR records of investigation showed that in spite of the service and receipt of the requisite notices, both AKDC and POWERGEN failed to present their books of accounts and other related accounting records for examination. They were also served the corresponding Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) but failed to protest said assessments, hence making the same final, executory, unappealable and demandable.
The subsequent issuance of the Preliminary Collection Letter, Final Collection Notice Before Seizure, Warrant of Garnishment, and Demand Before Suit proved useless as the said tax assessments remained unpaid.
The obstinate failure and continued refusal of both AKDC and POWERGEN to pay their long overdue deficiency tax assessments, despite repeated demands, were construed as willful failure to pay the taxes due to the government.
The cases against ALBEVA KONSTRUKT & DEVELOPMENT CORPORATION and THE POWER GENERATION OF THE PHILIPPINES, INC., including their responsible corporate officers, are the 206th and 207th , respectively, filed under the RATE program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. They are likewise RATE cases of Revenue Region No. 7, Quezon City.