BIR RR4 files cases vs 2 tax practitioners, 4 Subic Bay Freeport locators

Subic Bay Freeport Zone – The Bureau of Internal Revenue, Reveneu Region 4, City of San Fernando, Pampanga filed 6 separate criminal complaints yesterday March 23, 2018 with the Office of the City Prosecutor, Olongapo City, against six registered taxpayers of Revenue District Office (RDO) No. 19-Subic Freeport Zone headed by RDO Atty. Deogracias T. Villar, Jr. and Asst. RDO Atty. Gerlo C. Cacatian, for the violations of the National Internal Revenue Code (NIRC) OF 1997, as amended.

Impleaded for Preliminary Investigation are tax practitioners Perlie Macopia Pantaleon and Edgar Navarro Picache, Subic Bay Freeport Locators Ellick BPO Solutions, Inc., DCB Trading Incorporated, Crown Peak Estate Developers Inc., Matrix Mobile Inc., and their responsible officers.

Pearlie Macopia Pantaleon, a practitioner engaged in accounting and bookkeeping services is being sued for violating Section 257 of NIRC of 1997 (Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms) and Article 172 of the Revised Penal Code (Falsification by Private Individuals and Use of Falsified Documents) committed by falsifying Union Bank’s BTR-BIR Deposit Slips, BIR Form 1601-E and BI Form 1601-C (Monthly Remittance Return of Creditable Income Taxes Withheld, Expanded) and (Monthly Remittance Return on Income Taxes Withheld on Compensation, respectively.

Investigation Revealed that Ms. Pantaleon made it appear that her client, Ta Zon Philippines Color Paper Corporation (TZPCPC) files it’s monthly Remittance Returns and paid the total amount of 13, 125.82 for February and March 2015 representing income taxes withheld by the corporation. However, based on a Certification issued by the Branch Manager of Union Bank of the Philippines-SBMA Branch, no payment was made by TZPCPC during the said period and the transaction appearing on the said Deposit Slips do not appear in their records.

In a Sworn statement issued by the Foreign Executive Auditor of TZPCPC, he confirmed that their corporation retained the services of Pearly M. Pantaleon for 2014 and 2015, and the fake and spurious BIR Forms and deposit slips were given by Ms. Pantaleon to the corporation. Scrutiny of the aforesaid documents also show that Ms. Pantaleon is the authorized representative of the TZPCPC who filed the returns and paid through Union Bank, leading to the only conclusion that she was the person who falsified the documents.

Meanwhile, Edgar Navarro Picache, A Certified Public Accountant (CPA) is being for failure to file his Income Tax Return for Taxable year 2011 and fifty three (53) Monthly Percentage Tax Returns from September 2008 to May 2017, in violation of section 255 of the NIRC of 1997 (Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withheld and Remit Tax Excess Taxes Withheld on Compensation).

The four (4) Subic Bay Freeport Locators are also being sued for the violation of Section 255 of the NIRC of 1997, as amended for failure to file several returns. Ellick BPO Solutions. Failed to file a total of ninety three (93) Monthly Remittance Returns from November 2011 to November 2016; DCB Trading Incorporated failed to file twenty six (26) tax return for the period December 2011 to December 2013; Crown Peak Estate Developers, Inc. failed to file fifty eight (58) Tax returns for the period June 2008 to December 2015, and Matrix Mobile Solution Inc. failed to file thirty two (32) returns for the period March 2012 to June 2016.

The criminal complaints bring up the Revenue Region’s Run After Tax Evaders (RATE) cases to seven for the calendar year 2018, under the leadership of Regional Director Atty. Jethro M. Sabariaga.

In a press statement of Regional Director Atty. Jethro M. Sabariaga, While Revenue Region No. 4 does not really enjoy filling tax evasion cases or oplan kandado activities against our tax payers and practitioners, we have a duty to our country and honest, complaint tax payed out there to ensure that there is equalization of the business opportunities. Tax evasion creates an unfairness in the business environment and affects negatively honest tax payers. The Government is thus necessary to restore balance by doing hard enforcement against tax evaders. Even if it means killing the goose that hides the golden egg. (Dante M. Salvana)