The Bureau of Internal Revenue (BIR) today instituted criminal charges with the Department of Justice against JOAQUIN IGNACIO MORENO (MORENO) for two (2) counts of failure to issue registered receipts/invoices punishable under Section 264, in relation to ,Section 237, of the National Internal Revenue Code of 1997, as amended (Tax Code). MORENO is the owner/proprietor of JUAN CARLO SALON FOR MEN AND WOMEN (JCS) with business address at 268 McArthur Highway, Karuhatan, Valenzuela City. As owner/proprietor of JCS, he is obliged to issue official receipts/invoices to customers upon receipt of the payment for the services he rendered.
Records of investigation showed that JCS was subjected to surveillance activities pursuant to Mission Order (MO) No. 0007998 dated November 22, 2011 to verify whether the subject salon was complying with the invoicing requirements mandated by the Tax Code.
On November 22, 2011, two (2) BIR investigators acted as poseur customers who availed of the hair treatment services by JCS for P400.00 each. After paying the said amount, neither of them were given/issued the corresponding official receipts.
Thereafter, the investigators served the Mission Order and apprehended one (1) booklet of sales invoice belonging to the said salon. Investigators discovered that no invoice was issued on November 22, 2011 implying that no transaction/s supposedly occurred on that same day notwithstanding the receipt of payments amounting to P800 from the two poseur customers. The investigators also found out that duplicate copies of the invoices were blank but the originals were detached from the booklet.
The twin discoveries led to the conclusion that MORENO was not issuing the corresponding invoices for his services in violation of Section 264 of the Tax Code.
The case against JOAQUIN IGNACIO MORENO is the eighty-sixth (86th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. It is likewise a RATE case of Revenue Region No. 5, Caloocan City.