Robina Gokongwei-Pe, president of the Robinsons Specialty Stores Inc., was charged before the Quezon City Prosecutor’s Office for allegedly refusing to present for investigation the book of accounts and other similar accounting documents of her company to the Bureau of Internal Revenue (BIR).
Gokongwei-Pe was slapped with violation of Section 5 (c), in relation to Section 266 of Republic Act 8424 (or the National Internal Revenue Code of 1997) for her failure to obey the summons issued by the BIR.
The case stemmed from the complaints of Shella Samaniego, Rosario Arriola, Reynante Matirez, Carolyn Mendoza and Rolando Balbido, revenue enforcement officers assigned at BIR’s Regular Large Taxpayers Audit Division.
Records show that a Letter of Authority (LA) 116-2012-00000020 dated June 4, 2012 was issued that authorized the complainants to investigate the tax liabilities of Robinsons.
Along with the issuance of the LA were letter requests dated June 8, 2012, June 28, 2012 and July 17, which were served at the respondent’s business address at 100 E. Rodriguez Jr. Avenue, Libis Quezon City.
The BIR revenue enforcement officers had requested the presentation of the firm’s books of accounts and other related accounting records for taxable year 2010.
Despite the receipt of the LA and letter-requests, Gokongwei-Pe allegedly failed and refused to comply.
For failure to heed the letter-requests, the BIR issued a subpoena duces tecum ordering the respondent to present the documents on the July 13, 2013 scheduled tax investigation at the BIR legal office.
But the respondent failed to appear and to produce the documents and the records sought for by the subpoena on the scheduled tax investigation despite receipt of the subpoena on June 26, 2013.