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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