WEEKLY TAX UPDATES [JULY 10-14, 2017]

 

A CTA CRIMINAL CASE ACQUITTING THE ACCUSED FOR FAILURE TO PROVE GUILT BEYOND REASONABLE DOUBT & CONSEQUENTLY DECLARING THE BIR ASSESSMENTS & COLLECTION ENFORCEMENTS VOID

Accused Neil S. Bautista and Cecilia V. Aquino, partners of Ceneil Sunstar Trading Company, were charged of a crime for the violation of Section 255, in relation to Sections 253(d) and 256 of the National Internal Revenue Code of 1997, as amended, for the willful, unlawful and felonious failure and refusal to pay tax pursuant to assessment notices sent and collection enforcements initiated. A Preliminary Assessment Notice with Details of Discrepancies was sent to and received by Ceneil as it was furnished with a copy of the Registry Return Notice. Final Assessment Notices (FANs) and Formal Letters of Demand (FLD) were likewise issued to and received by Ceneil. A careful evaluation of the records reveals that a certain Roselle Bautista, wife of the accused Neil Bautista, was the one who actually received the two notices addressed to Ceneil. Consequently, the prosecution was not able to clearly prove the authority of Roselle Bautista as a duly authorized agent/representative of Ceneil. Thus, the guilt of the accused has not been proven for the failure of the prosecution to prove the element of willfulness of the accused not to pay the tax deficiency. Accused Neil S. Bautista and Cecilia V. Aquino are ACQUITTED for failure of the prosecution to prove their guilt beyond reasonable doubt. Further, the Preliminary Assessment Notices, Assessment Notices, Formal Letter of Demand, Preliminary Collection Letter, Final Notice Before Seizure and Warrant of Distraint and/or Levy are declared VOID. [PEOPLE OF THE PHILIPPINES VS. NEIL S. BAUTISTA & CECILIA V. AQUINO, CTA CRIMINAL CASE NO. O-394 JUNE 28, 2017]

  

BIR MEDIA RELEASES

 

  1. Cabuyao Laguna-based & Taguig-based Construction Company charged with tax evasion.
  2. Makati-based Restaurant Company charged with tax evasion.