Delinquent retailer and general construction company charged with tax evasion

From the Department of Finance

The Bureau of Internal Revenue (BIR) today filed separate criminal complaints with the Department of Justice against two (2) delinquent taxpayers – one individual and one corporate (including its responsible corporate officer) – for Willful Failure to Pay Taxes under the National Internal Revenue Code of 1997, as amended (Tax Code).

Charged for violating Section 255 of the Tax Code was Edelberto Marasigan Endozo. He is registered with Revenue District Office No. 28, Novaliches and the sole proprietor of Emendozo Trading with a registered address in Novaliches, Quezon City.

Endozo was sued for deficiency tax liabilities for taxable year 2007 in the aggregate amount of P107.73 million, inclusive of increments, consisting of P27.95 million in income tax (IT) and P79.78 million in value added tax (VAT).

Likewise charged for violating Section 255 in relation to Sections 253 and 256 of the Tax Code were MASTER C RE-DE, INC. (MASTER) and its responsible corporate officers – President Teodoro B. Chua and Treasurer Beatriz E. Chua.

MASTER is a domestic corporation in Diliman, Quezon City, in the business of general construction. MASTER and its responsible corporate officers were assessed deficiency tax liabilities for taxable year 2007 in the sum of P9.7 million, inclusive of increments, broken down as follows: IT – P6.6 million; VAT – P3.0 million; and expanded withholding tax (EWT) – P135,877.40.

BIR Quezon City records of investigation showed that the above mentioned respondents were served the corresponding letter notice (LN), letters of authority (LOA), preliminary assessment notices (PAN), final assessment notices (FAN) and formal letters of demand (FLD) with details of discrepancies but failed to protest said assessments, hence making the same final, executory, and demandable.

The subsequent issuance of preliminary collection letters, first and final notices before seizure, warrants of distraint and/or levy, warrants of garnishment, and demands before suit were ignored by the respondents, as the said tax assessments remained unpaid. The respondents’ obstinate failure and continued refusal to pay their long overdue deficiency tax assessments, despite repeated demands, constitute willful failure to pay the taxes due to the government.

The cases against Edelberto Marasigan Endozo, and MASTER C RE-DE, INC. & its responsible corporate officers are the 254th and 255th, respectively, filed under the RATE program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. These are likewise RATE cases of Revenue Region No. 7, Quezon City.


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