02 June 2015

3 Quezon City percentage taxpayers and Boracay branch padlocked

for failure to register as VAT taxpayers
QUEZON CITY - The Bureau of Internal Revenue (BIR) through Revenue District
Office No. 39, South Quezon City of Revenue Region No. 7, Quezon City shuttered
three (3) business establishments for failure to register as Value Added Tax (VAT)
taxpayers, in violation of the provisions of the National Internal Revenue Code of 1997,
as amended (Tax Code).
Padlocked were: 1) ROCD Roofworks Enterprises located at No. 57 A. Bonifacio
St., Bagong Silangan, Quezon City and registered in the name of Demetrio Castillo
Domingo; 2) EMJEI Construction located at No. 1836 Kapalaran St., Litex Road,
Commonwealth, Quezon City and registered in the name of Mark Joseph Caloling
Belleza; and 3) The Good Stuff Events Specialist and Paradiso Beach House located at
No. 44 Marilag St., UP Village, Quezon City with branch office in Boracay Island, Aklan
and registered in the name of Perfecto Quita Guerrero, Jr.
The said closures were effected after the subject taxpayers failed to comply with
the requirements specified in their 48-hour Notice and 5-day VAT Compliance Notice
through the Closure Order signed by Deputy Commissioner for Operations Group
Nelson M. Aspe. Specifically, they were asked to register as VAT taxpayer, issue (VAT)
sales invoices or receipts, file VAT returns, reflect correct taxable sales/receipts, and
pay deficiency VAT. The three (3) subject taxpayers filed percentage tax returns even
after exceeding the P1,919,500.00 VAT threshold amount.
Section 115 of the Tax Code, as implemented through Revenue Memorandum
Order No. 03-2009, authorizes the BIR to suspend or close the business operations of
a taxpayer for a period of not less than five (5) days for failure to: (1) register; (2) issue
VAT official receipts or sales invoices; (3) file correct VAT returns; or (4) pay the correct
VAT.
Their estimated deficiency VAT liabilities are as follows: ROCD Roofworks
Enterprises - P0.46 million (2013); EMJEI Construction - P2.62 million (2012 - P0.57
million and 2013 - P2.05 million); and The Good Stuff Events Specialist and Paradiso
Beach House - P1.36 million (2012 - P0.52 million and 2013 - P0.84 million).
Revenue District Officer (RDO) Florante R. Aninag said that he recommended
the closure of the said establishments after they failed to rectify their violations despite
the service of the required notices. The recommendation was concurred by the
Regional Evaluation Board of Revenue Region No. 7, Quezon City headed by Regional
Director Alfredo V. Misajon.
The closure was made pursuant to the Oplan Kandado program of the BIR
under the current leadership of Commissioner Kim S. Jacinto-Henares. (reytdlc)
###
(original signed)
Please refer to: REYMARIE T. DE LA CRUZ, Chief, PIED, 9817251
(original signed)
Approved for Release: ALFREDO V. MISAJON, Regional Director, Revenue region No. 7, Quezon City

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