The Bureau of Internal Revenue (BIR) has filed a complaint with the Regional Trial Court (RTC) against Emilia Ng Sy for the collection of unpaid deficiency taxes based on assessments that became final, executory and demandable under Sections 203, 222 and 223 of the National Internal Revenue Code of 1997, as amended (Tax Code).
Ng Sy, who was charged last June 9, is the sole proprietress of Crescent Hardware & Electrical Supply with office address at 1140 Abad Santos Street, Sta. Cruz, Manila.
She is engaged in the business of trading hardware and electrical supplies.
Ng Sy was assessed deficiency tax liabilities for taxable year 2008 in the sum of P636,707.73 million, inclusive of increments, broken down as follows: income tax (IT), P321,959.85; and value-added tax (VAT), P314,747.88.
BIR Manila records of investigation showed that the respondent was served letter of authority, requests for presentation of records, subpoena duces tecum, preliminary assessment notice, final assessment notice, formal letter of demand with details of discrepancies and final decision on disputed assessments but failed to either pay or protest or to submit additional documents to refute the assessments, hence making the same final, executory and demandable
Subsequent issuance of preliminary collection notices, final notices before seizure, warrants of distraint and/or levy and warrants of garnishment was ignored by the respondent, as the tax assessments remained unpaid.
Ng Sy’s failure and continued refusal to pay her long overdue deficiency tax assessments, despite repeated demands, constitute willful failure to pay the taxes due to the government.