The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against MAILA BALUYOT LAXAMANA (LAXAMANA) for willful attempt to evade or defeat tax for taxable years (TY) 2010 and 2011, deliberate failure to file her Income Tax Return (ITR) for TY 2010, willful failure to file her Percentage Tax Return for TY 2010, willful failure to file her Value Added Tax (VAT) Return for TY 2011, and failure to register as VAT taxpayer, all in violation of Section 254 and Section 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).
LAXAMANA is the sole proprietress of FRACOJAN CATERING SERVICES with business address at 595 Diego Silang Street, Salapungan, Angeles City, Pampanga. She is a registered Non-VAT taxpayer of Revenue District Office No. 21A – North Pampanga engaged in the food catering business.
Based on documents gathered during the preliminary investigation, BIR investigators discovered that LAXAMANA received income payments from the Philippine Amusement and Gaming Corporation – Angeles City (PAGCOR – Angeles City) amounting to P4.08 million in 2010 and P11.58 million in 2011.
Investigators likewise found out that LAXAMANA did not file any tax returns for TY 2010 and that she filed her ITR for TY 2011 by declaring therein gross sales amounting to only P7.53 million. She also failed to file her Percentage Tax Return for TY 2010.
Furthermore, LAXAMANA failed in 2011 to register as VAT taxpayer after exceeding the VAT threshold amount of P1.5 million during the preceding taxable year and to file her VAT Return as such taxpayer.
As a consequence of such acts and omissions in violation of the provisions of the Tax Code, LAXAMANA was assessed an aggregate tax liability of P6.84 million, including surcharges and interests, covering deficiency income tax of P2.25 million and P1.98 million for TY 2010 and 2011, respectively, deficiency Percentage Tax of P0.23 and deficiency VAT of P2.38 million.
The case against MAILA BALUYOT LAXAMANA is the 125th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.