The Bureau of Internal Revenue (BIR) today filed a complaint-affidavit with the Department of Justice against JOYCEE ANN JONA GAPASIN DE JOSEP (DE JOSEP) for printing official receipts and/or commercial invoices without authority from the BIR and for failure to issue duly-registered receipts in violation of Section 264 (A) and (B) (1), in relation to Sections 237 and 238, of the National Internal Revenue Code of 1997, as amended (Tax Code).
DE JOSEP is the proprietress of BLOOMERS PETSHOP AND CLINIC (BPC) with business addresses at EX4 Ground Floor, Harrison Plaza Shopping Mall, Mabini corner Malate Street, Manila and at Unit 07 Malate Grand Adriatico Residence, Adriatico Street, Manila.
Records of investigation showed that BPC was subjected to surveillance activities pursuant to Mission Order (MO) No. MSO2001-000777650 issued on November 18, 2011 to verify whether the subject pet shop was complying with the invoicing requirements mandated by the Tax Code.
On November 24, 2011, one (1) BIR investigator acted as poseur customer who bought a product from BPC which issued to the former receipt bearing serial number 0558.
Thereafter, the BIR investigators served the Mission Order and apprehended one (1) booklet of receipts purporting to be official with serial numbers 0551 to 0600. The investigators discovered that said booklet was not registered with the BIR as the details containing the authority to print said receipts were not indicated therein.
The BIR investigators likewise found out that receipts bearing serial numbers 0551 to 0559 in the same booklet were already issued to customers as they were filled up and that the corresponding customer (white) copies of the said receipts were already detached from the booklet.
The twin discoveries led to the conclusion that DE JOSEP was issuing receipts which were printed with no corresponding authority from the BIR and that she has failed to issue duly-registered receipts, in blatant violation of the Tax Code.
The case against JOYCEE ANN JONA GAPASIN DE JOSEP is the eighty-ninth (89th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.