Heeding the Senate hearing admonition to pursue charges for their roles in the multi-million AFP corruption scandal, the Bureau of Internal Revenue (BIR) today did an Al Capone by filing with the Department of Justice (DOJ) three (3) separate complaints for tax evasion against Spouses Retired Major General Carlos F. Garcia and Clarita D. Garcia, Spouses Retired Lt. General Jacinto C. Ligot and Erlinda Yambao-Ligot, and Ligot brother-in-law, Edgardo Tecson Yambao, for their willful attempt to evade or defeat tax and for their willful failure to file their Income Tax Returns (ITRs).
BIR investigated Spouses Garcia for probable tax evasion cases other than those still pending before the DOJ for taxable years 2002 and 2003 disclosed that they failed to file their ITRs for taxable year 2004.
They also failed to declare with the BIR income earned in 2004 amounting to P273,235,534.08 which they or through their children who were minors with no visible means of income used to acquire properties and to make deposits in several bank accounts and financial instruments.
The total income tax liability of the couple was pegged at P235,831,205.44, inclusive of increments.
Retired General Ligot, also a former AFP Comptroller and predecessor of General Garcia, and Spouse Erlinda Yambao-Ligot failed to file their ITRs for taxable year 2001 for Gen. Ligot and for taxable years 2001 to 2004 for Spouse Erlinda.
They likewise failed to declare with the BIR income amounting to P41,854,181.57 in 2001, P103,601,281.22 in 2002, P165,367,784.39 in 2003, and P148,955,700.14 in 2004which they used to make several bank deposits and investments and to acquire several properties, including real properties in Makati City; Cabernet Circle, Anaheim, California; and Stanton Avenue, Buenas Park, California.
The Ligots owed the Government a combined deficiency income tax for taxable years 2001 to 2004 amounting to P428,077,547.54, broken down as follows: P290,241,919.79 – Gen. Ligot; and P137,835,627.75 – Spouse Erlinda.
Yambao, the alleged dummy of General Ligot in the AFP corruption web, failed to file his ITR for taxable years 1999, and 2001 to 2005 despite making several deposits of substantial amounts in several banks and acquiring properties of substantial amounts, including two (2) condominium units and two (2) Subaru Foresters during the same period. For the six-year period, he was assessed a total deficiency income tax in the aggregate amount of P285,775,710.21.
The cases against SPOUSES GARCIA, SPOUSES LIGOT, and EDGARDO YAMBAO are the thirty-first (31st), thirty-second (32nd) and thirty-third (33rd) cases filed under the Run After Tax Evaders (RATE) Program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.