The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the Department of Justice against YOLANDA L. MACABULOS (MACABULOS) for willful attempt to evade or defeat tax, willful failure to supply correct and accurate information in her Income Tax Returns (ITRs) for taxable years (TY) 2009 to 2011 and in her Value Added Tax (VAT) Return for the 4th quarter of TY 2009 and for TY 2010 and 2011, and willful failure to file her VAT Returns for the 2nd and 3rd quarters of TY 2009, all in violation of Section 254 and Section 255 of the National Internal Revenue Code of 1997, as amended (Tax Code).
MACABULOS is the sole proprietress of LURING’s BARBECUE HOUSE FRANCHISE with business address at PAGCOR Bldg., Mac Arthur Hi-way, Balibago, Angeles City, Pampanga. She is a registered VAT taxpayer of Revenue District Office No. 21A – North Pampanga engaged in the food catering business.
Based on documents gathered during a preliminary investigation, BIR investigators discovered that MACABULOS received income payments from the Philippine Amusement and Gaming Corporation – Angeles City (PAGCOR – Angeles City) amounting to P13.51 million in 2009, P24.53 million in 2010 and P20.01 million in 2011.
After evaluation and comparison of the income declaration in her Income Tax and VAT returns with the income payments she received from PAGCOR – Angeles City for TY 2009 to 2011, investigators found out that MACABULOS deliberately failed to declare her correct tax base by substantially underdeclaring her income by P13.51 million (363%) in 2009, P24.53 million (118%) in 2010 and P18.78 million (114%) in 2011.
Under the Tax Code, an underdeclaration of income of more than 30% is substantial and 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, MACABULOS was assessed an aggregate tax liability of P45.31 million, including surcharges and interests, covering deficiency income tax of P32.17 million for TY 2009 to 2011, and deficiency VAT of P13.14 million for the last 3 quarters of TY 2009 and TY 2010 to 2011.
The case against YOLANDA L. MACABULOS is the 126th filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.