For failing to issue official receipts for professional services rendered, a Dermatologist was criminally charged by the Bureau of Internal Revenue (BIR) today before the Department of Justice for non-issuance of official receipts in violation of Sec. 264, in relation to Section 237, of the National Internal Revenue Code of 1997, as amended (Tax Code).
Charged was SYLVIA M. HUANG (Ms. Huang), a well-known dermatologist with business address at Suite 201 LPL Condominium, Eisenhower St., San Juan, Metro Manila. Most of Ms. Huang’s patients belong to the middle and upper class of the society.
Pursuant to the afore-cited provisions of the Tax Code, Ms. Huang is mandated to issue a receipt for each payment she receives for the services she renders.
On 23 August 2011, the BIR issued Mission Order (MO) No. MSO2001 00052015 dated August 22, 2011 placing the business activity of the subject taxpayer under surveillance.
Pursuant to the said MO, two (2) BIR investigators entered the clinic of Ms. Huang and posed as patients. Other patients were attended to ahead of them. After one of them had been attended to by Ms. Huang, the former paid the consultation fee but was not issued any receipt to cover such payment.
Ms. Huang’s act of not issuing a receipt violates the provisions of the Tax Code. Based on the results of the investigation, it was clear that Ms. Huang has been issuing receipts to her patients only upon demand despite the mandatory requirement of the law requiring persons subject to an internal revenue tax to issue receipts or sales or commercial invoices.
The case against SYLVIA M. HUANG is the sixty-sixth (66th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.