The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against DR. NOEL J. LACSAMANA (LACSAMANA) for willful attempt to evade or defeat tax, willful failure to supply correct and accurate information in his Income Tax Returns (ITRs) for taxable years (TY) 2007 to 2008, Percentage Tax Return for the 1st quarter of 2007 and Value Added Tax (VAT) Returns for TY 2007 to 2011, all in violation of Section 254 and Section 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).
LACSAMANA is the sole proprietor of three (3) clinics, namely: LACSAMANA EYE CLINIC at St. Ferdinand Bldg., B. Mendoza, San Fernando, Pampanga; I E C CENTER at Robinson’s Starmill, San Jose, San Fernando, Pampanga; and I E CON PHARMA & MEDICAL DEVICES at St. Ferdinand Bldg., B. Mendoza, San Fernando, Pampanga.
Based on documents gathered by the BIR during the investigation, including copies of BIR Form 2307 (Certificate of Creditable Tax Withheld at Source) from the Philippine Health Insurance Corporation (PHILHEALTH) indicating income payments made to LACSAMANA, investigators discovered that LACSAMANA failed to declare income payments he received from PHILHEALTH amounting to P2.11 million in 2007, P2.57 million in 2008, P3.20 million in 2009, P2.54 million in 2010 and P5.48 million in 2011.
After evaluation and comparison of the income declaration in his income tax and VAT returns with the income payments he received from PHILHEALTH from TY 2007 to 2011, investigators ascertained that LACSAMANA deliberately failed to declare his correct tax base by substantially underdeclaring his sales/receipts from 2007 to 2011.
Under the Tax Code, a substantial underdeclaration of sales/receipts (of more than 30%) constitutes prima facie evidence of fraud tantamount to tax evasion.
As a consequence of such acts and omissions in violation of the provisions of the Tax Code, LACSAMANA was assessed a total tax liability of P7.08 million, including surcharges and interests, covering deficiency income tax of P3.28 million for TY 2007 and 2008, and deficiency VAT of P3.80 million for TY 2007 to TY 2011.
The case against DR. NOEL J. LACSAMANA is the 127th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.