LOS BAÑOS: The Bureau of Internal Revenue (BIR) Regional District Office (RDO)–Central Laguna has suspended the operations of Lucky Artisans Hardware located along the National Road, Purok 4, San Antonio, Los Baños, Laguna for allege violation of the tax code. The closure order, signed by Deputy Commissioner Celia King, against the hardware retail store owned John Rey Tinio was for alleged failure to comply with the 48-Hour Notice and 5-day Value Added Tax (VAT) Compliance Notice. The RDO found that sales monitor of Lucky Artisans from May 9 to May 18, 2017 failed to file VAT Returns for years 2014, 2015 and 2016. It filed VAT Returns in 2013 but reverted to Percentage Tax in August 2016 to avoid the penalties for the non-filing in the previous years. It was likewise found to have understated its correct taxable sales by more than 30 percent resulting in about P5.760-million tax deficiency. Revenue District Officer (RDO) Rufo Ranario said he recommended its closure after its owner continued to refuse to comply and rectify its violations.