The Bureau of Internal Revenue (BIR) filed criminal complaints on Monday at the Department of Justice against Herminio “Harry” Roque Jr., Mylah Reyes Roque, and Percival Sazon Ortega for tax violations related to Biancham Holdings and Trading, Inc.
Tax Violations and Deficiencies
According to the BIR investigation, the defendants failed to submit required tax returns and pay the corresponding taxes on the transfer of shares of stock and the increase in authorized capital stock. The total tax deficiency, including surcharges and interest, is estimated to exceed P3.35 million.
The BIR found probable cause to charge the Roques and Ortega with willful attempt to evade tax under Section 254 and failure to submit tax returns under Section 255 of the National Internal Revenue Code of 1997, as amended.
Additional Cases Filed
The BIR also filed two separate cases against Terjonan Transport Company Inc. and its officers, Rhodora Andrada Zamora and Maria Teresa Emflorgo Sarmiento, for non-payment of Value-Added Tax (VAT) for 2017 amounting to P9.178 million. Additionally, Niefel Mae Heria Demonteverde was charged for non-payment of delinquent tax liabilities for 2019 totaling P8.44 million, including Income Tax, VAT, and other obligations.
Penalties Under the Tax Code
Under Section 254 of the Tax Code, tax evasion carries a penalty of a fine ranging from P500,000 to P10 million and imprisonment of 6 to 10 years. Violations of Section 255 are punishable by a fine and imprisonment of up to 10 years, in addition to payment of the corresponding taxes.
Commissioner Charlito Martin R. Mendoza stated that these cases are part of the BIR's ongoing implementation of the Run After Tax Evaders (RATE) program under the Revenue Collection and Base Protection pillar of the DARES reform program. He added that the BIR will not hesitate to take all necessary legal actions against individuals and corporations that willfully evade taxes or fail to comply with legitimate assessments.
