THE Bureau of Internal Revenue (BIR) filed a criminal complaint before the Department of Justice against spouses Virgilio and Josephine de Lara for alleged willful attempt to evade payment of capital gains tax (CGT) and documentary stamp tax (DST) using a falsified certificate authorizing registration (CAR) in selling a parcel of land in Cainta, Rizal.
The couple was the registered owners of a lot located at Greenwoods Executive Village in Cainta, which they sold to spouses Rolando and Emelita Cagampan, who later resold the same property.
However, the Cagampans found out that the CAR given by the De Laras to effect the transfer of title was falsified.
Verification made with the BIR confirmed that the said CAR was indeed spurious since the same CAR series was not among those allocated and issued by BIR Revenue District Office No. 46, Cainta/Taytay, Rizal. The BIR’s Revenue Accounting Division also certified that were no records of tax payments for CGT in the amount of P19,800 and DST of P4,950 made by the De Laras.
Upon learning of the controversy surrounding their acquisition of the subject lot, Rolando M. Cagampan executed a Sworn Affidavit denying their participation in the processing of the transfer of the property and the use of the subject fake CAR.
The case against the De Laras, in violation of Section 257 (B) (8) of the National Internal Revenue Code of 1997, as amended, is the 443rd filed under the RATE (Run After Tax Evaders) program of the BIR.