Doctor caught for not issuing ORs

Two (2) medical practitioners, a licensed doctor and an alternative medicine practitioner, found out that there is no alternative cure for failure to issue official receipts and failure to register practice of medicine after they were criminally charged by the Bureau of Internal Revenue (BIR) today before the Department of Justice for various acts constituting violations of the provisions of the National Internal Revenue Code of 1997, as amended (Tax Code).

Charged with one (1) count of Unlawful Pursuit of Business and nine hundred eighteen (918) counts of Failure to Issue Receipts, in violation Section 258, Section 264, and Section 275 of the Tax Code, respectively, were Spouses MARCELLE MARIE PALANCA TAN-CHEN (a.k.a. DR. CRICKETTE and hereinafter referred to as MARCELLE) and SW TENGLEE TENGSICO TAAN (a.k.a. NIGEL T. CHEN and hereinafter referred to as NIGEL).

MARCELLE is a licensed medical practitioner specializing in Pediatrics and maintaining several branches of medical clinics. The Spouses TAN-CHEN also conduct business by way of providing alternative medicine treatments and sale of medical supplements under the business name “Life Force 1 Medical Clinic.”

Surveillance of the premises of Life Force 1 Medical Clinic conducted by the BIR on August 23, 2011 revealed that NIGEL is not a registered taxpayer and has no business registered under his name although he has been conducting business for quite some time. He utilizes in his undertakings official receipts (ORs) under the name of his spouse MARCELLE. The ORs were also found to have been printed for use at the clinic of MARCELLE at Unit 1609, 16/F, Medical Plaza, Makati City.

A comparison of the confiscated receipts being issued under the name of MARCELLE and the Appointments Book showed a glaring discrepancy – OR was issued to only two (2) patients as against the appointment book which recorded 920 patients.

As a result of their unsound practice of not issuing ORs, the Spouses TAN-CHEN accumulated revenues amounting to P3.12 million in July and August 2011. While NIGEL registered as a local employee and filed tax returns on September 2011 after the surveillance and apprehension were conducted, the same were merely an afterthought that did not cure the violations but merely enhanced the apparent use of deceit.

The case against SPOUSES MARCELLE MARIE PALANCA TAN-CHEN and SW TENGLEE TENGSICO TAAN is the seventieth (70th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.