The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against REMEDIOS DE JUAN PENSOTES (PENSOTES) for one (1) count of willful attempt to evade or defeat tax and one (1) count of willful failure to supply correct and accurate information in her Income Tax Return (ITR) for taxable year 2007, in violation of Sections 254 and 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).
Pensotes is a BIR-registered single proprietor doing business under the trade name RJP International Trading Construction and General Services. Her registered addresses are at 9420 Magallanes St., Guadalupe, Makati City and Lot 5, Block 1, Bernabe Street, La Huerta, Parañaque City.
The business of Pensotes is also registered with the Procurement Service of the Department of Budget and Management under the Philippine Government Electronic Procurement System (PhilGEPS) and is an accredited supplier of the Philippine National Police (PNP). Its area of specialization is classified as “Maintenance and Other Operating Equipment.”
The investigation of the business of Pensotes stemmed from a news article from the website of the Manila Standard Today dated 01 September in relation to the investigation on retired PNP officials over alleged overpricing of repairs of twenty-eight (28) light armored vehicles in 2007.
Records of the BIR showed that Pensotes declared in 2007 Sales and Service Revenues amounting to P10.43 million and P0.40 million, respectively. Her financial statements reflected total gross income of P3.22 million and a net income of P0.40 for taxable year 2007.
However, copies of the voucher and sales invoices submitted by the PNP disclosed that PNP made purchases from Pensotes amounting to P77.25 million in 2007. Thus, Pensotes underdeclared its Sales/Revenues for taxable year 2007 by P66.42 million.
The scheme of Pensotes was to underdeclare her Sales/Revenues in her declaration resulting into a lesser taxable income in her ITR and thus, lower tax liability.
Pensotes was assessed a total deficiency income tax liability for taxable year 2007 amounting to P46.33 million, inclusive of surcharges and interests.
The case against REMEDIOS DE JUAN PENSOTES is the 105th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.