Quezon City lady trader charged with willful failure to pay tax

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The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against LEONOR A. CALDERON (CALDERON)for Willful Failure to Pay Tax for taxable year 2007 pursuant to Section 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).

CALDERON is the sole proprietress of H.L.A. INTERNATIONAL MARKETING engaged in trading business with principal office at No. 19B Baler Street, Barangay Bungad, San Francisco Del Monte, Quezon City. She was the subject of investigation pursuant to a Tax Verification Notice issued by the BIR authorizing the examination of her books of accounts and other related accounting records for taxable year 2007.

The charges against CALDERON stemmed from her willful failure to pay deficiency taxes for taxable year 2007 in the aggregate amount ofP1.52 million, inclusive of surcharges and interests, broken down into Income Tax – P973,014.21; Value Added Tax – P504,568.06; Expanded Withholding Tax – P39,385.57; and Withholding Tax on Compensation – P630.62 .

BIR records of investigation showed that in spite of the service and receipt of the requisite notices and Subpoena Duces Tecum, CALDERON failed to present her books of accounts and other related accounting records for taxable year 2006. Subsequently, the BIR issued the corresponding Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN) and Formal Letter of Demand (FLD). She failed to protest said assessments, hence making the same final, executory, unappealable and demandable.

The subsequent issuance of the Preliminary Collection Letter, Final Notice Before Seizure, Warrant of Distraint and/or Levy, Warrant of Garnishment, and Demand Before Suit proved useless as the said tax assessments remained unpaid.

Despite such fact of finality and the exhaustion of administrative remedies, CALDERON still failed to pay the deficiency taxes due.

The obstinate failure and continued refusal of CALDERON to pay her long overdue deficiency tax assessment/s, despite repeated demands, were construed as willful failure to pay the taxes due to the government.

The case against LEONOR A. CALDERON is the 203rd filed under the RATE program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. It is likewise a RATE case of Revenue Region No. 7, Quezon City.