First Dentist Caught by RATE and it will certainly not be the last.

The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against DR. ROBINA Q. MANIANGLUNG for one (1) count of Unlawful Pursuit of Business and for one (1) count of Failure to Issue Receipts pursuant to Section 258 and Section 264, of the National Internal Revenue Code of 1997, as amended (Tax Code), respectively. 

DR. MANIANGLUNG is a dentist with registered addresses at 79 Timog Avenue, Victoria Towers Condominium and 30 Timog Avenue, ESNA Building in Quezon City, as well as in Global City. She provides dental medicine services under the business name RQM Dental Clinic.

The criminal complaint against Dr. MANIANGLUNG stemmed from her failure to pay with the BIR the Annual Registration Fee of P500.00 for the practice of her dental medicine profession and her failure to issue a receipt for the payment of her professional services.

Sometime in October 7, 2011, a special investigator of the BIR posed as a patient and availed of the services of DR. MANIANGLUNG consisting of the capping of his three (3) teeth. He paid the doctor P1,500.00 for her services but was not issued the corresponding official receipt.

BIR investigators checked on the compliance of the doctor with registration requirements after serving the requisite Mission Order. Quizzed on why she did not issue a receipt to the BIR investigator, she denied the same and alleged that no receipt was issued since the subject investigator was a returning patient.

The official receipts of the doctor were confiscated in the process. She was also found to have failed to pay the BIR the required registration fee for the year.

The case against DR. ROBINA Q. MANIANGLUNG is the seventy-fourth (74th) 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 third (3rd) RATE case of Revenue Region No. 7, Quezon City.