The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against DR. MA. LEONORA DEL ROSARIO CAPELLAN for fifty-five (55) counts of Failure to issue Receipts penalized under Section 264 of the National Internal Revenue Code of 1997, as amended (Tax Code).
DR. CAPELLAN is a licensed medical doctor. She renders medical services at the Makati Medical Center. She is a Diplomate of the Philippine Society of Endocrinolgy and Metabolism as well as Diplomate and Fellow of the Philippine College of Physicians.
Pursuant to a Mission Order signed by Commissioner Kim S. Jacinto-Henares, the BIR placed the Makati Medical Center business premises of DR. CAPELLAN under surveillance. For the purpose of verifying compliance with the regulations on issuance of official receipts, a poseur-patient was utilized and availed of the medical services of the subject doctor.
The poseur-patient told investigators she was not issued a receipt. She was issued thereafter but only after the same was demanded from the doctor’s Secretary by the BIR investigators themselves. An appointments book and a booklet of Official Receipts were confiscated in the course of the implementation of the Mission Order.
A comparison of the said two documents by the BIR revealed that for the period covering September 2011 to October 5, 2011, DR. CAPELLAN failed to issue receipts to fifty-five (55) of her patients.
The case against DR. MA. LEONORA DEL ROSARIO CAPELLAN is the seventy-fifth (75th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. It is likewise the fourth (4th) RATE case of Revenue Region No. 8, Makati City.