REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF JUSTICE
OFFICE OF THE PROSECUTOR
PARANAQUE
THE PEOPLE OF THE PHILIPPINES,
Complainant
-versus- CRIMINAL CASE NO.
xxx XXX
PATRICIA MAE DELA ROSA
Defendant
x-------------------------------------------x
COMPLAINT-AFFIDAVIT
I, JUAN CARLO SANTOS, of legal age, Filipino with office
address at GRAM Centre Building, Dr. A. Santos Avenue corner
Schilling Street, Baranga San Dionisio, Parañaque, 1700 Metro
Manila after having been duly sworn to in accordance with the
law do hereby depose that:
1. I am a duly designated officer of the Bureau of Internal
Revenue (BIR) assigned with the task of investigating
individuals who have possibly committed violations of the
National Internal Revenue Code (NIRC).
2. In my capacity as investigating officer and after careful
examination, I recommend that criminal action be taken against
PATRICIA MAE DELA ROSA (Ms. Dela Rosa) for violations of
the NIRC contrary to law.
3. This Complaint-Affidavit is being filed to charge Ms. Dela
Rosa for ATTEMPT TO EVADE OR DEFEAT TAX under the
NIRC, as amended, to wit:
Sec. 253 Attempt to evade or defeat tax. – Any person who
willfully attempts in any manner to evade or defeat any tax
imposed under this Code or the payment thereof shall, in
addition to other penalties provided by law, upon conviction
thereof, be fined not less than Thirty thousand pesos but not
more than One hundred thousand pesos and suffer
imprisonment of not less than two years but not more than four
years. Provided, That the conviction or acquittal obtained under
this Section shall not be a bar to the filing of a civil suit for the
collection of taxes.
1
The factual antecedents to this complaint are as follows.
1. Ms. Dela Rosa is a private concessionaire for the U.S. Military
Base at Clark Airfield engaged in the supply and manufacture
of furniture.
2. In both 1946 and 1947, Ms. Dela Rosa allegedly filed her
respective income tax returns on April 15, 1946 and 1947 to the
Municipal Treasurer of Paranaque City. She declared a net
income of P500,000 with a tax liability of P125,000 for both
years.
3. After due investigation, it was ascertained that Ms. Dela
Rosa’s total net income amounted to P2,000,000 and
P2,5000,000 respectively. As such, there are unreported sales
and the net income filed contains a deficit amount of P
1,500,000 for 1946 and 2,000,000 for 1947.
4. Considering the two items above, the broken down
computations of the net income and tax due should have been
as follows:
1945 1946 1947
Gross Sales xx 4,000,000 4,500,000
Less: Cost of Goods Sold xx
Beginning Inventory xx 1,500,000 1,500,000
Add: Raw Materials xx 500,000 500,000
Less: Closing Inventory xx 1,000,00 1,000,00
Total Cost of Goods Sold xx 1,000,000 1,000,000
Gross Income xx 3,000,000 3,500,000
Less:
Operating Costs xx 333,333.33 333,333.33
Manufacturing Costs xx 333,333.33 333,333.33
Distributing Costs xx 333,333.33 333,333.33
Net Income xx 2,000,000 2,500,000
Tax rate (25%)
Net Tax Due xx 500,000 625,000
5. Ms. Dela Rosa clearly and intentionally attempted to evade
the full payment of the income tax when she failed to disclose
and report her entire income during the years stated.
6. After discovery of such misrepresentation, a Preliminary
Assessment Notice (PAN) was issued to Ms. Dela Rosa on 25
November 2018 to allow her to settle her tax delinquency but
such demand fell on deaf ears as no further payment was done,
nor was there a contest on the PAN on the part of Ms. Dela Rosa.
(ANNEX “A”).
On 1 January 2019, an email message was sent to the listed
email of Ms. Dela Rosa to remind her to settle her tax
delinquency but no response was given.
On 3 February 2019, another representative from the Bureau of
Internal Revenue decided to follow up personally by going to the
2
listed address of Ms. Dela Rosa as such representative was an
acquaintance of the delinquent taxpayer and to our surprise,
Ms. Dela Rosa cannot be found.
This constant refusal to settle the tax delinquency proves to be
prejudicial to the best interest of the state and there being clear
malicious intent to mislead the BIR and to evade the payment
of the required taxes proves nothing but a violation of
ATTEMPT TO EVADE OR DEFEAT TAX under Sec. 253 of the
NIRC
Considering the foregoing, I respectfully pray that respondent
PATRICIA MAE DELA ROSA be charged for violation of
ATTEMPT TO EVADE OR DEFEAT TAX under Sec. 253 of the
NIRC and that she be required to payment the unpaid tax
assessments due to the government including the necessary
interests and penalties.
IN WITNESS WHEREOF, I hereunto sign my name this 19th day
of September in Paranaque City, National Capital Region.
JUAN CARLO SANTOS
Complainant-Affiant
SUBSCRIBED AND SWORN to before me this 19th day of
September 2020 in Paranaque City, National Capital Region,
complainant-affiant exhibiting to me his Philippine passport
numbered EC89WTHZ valid until 15 April 2026.
I hereby certify that I have personally examined the
complainant-affiant and I am satisfied that he voluntarily
executed and understood the foregoing Complaint-Affidavit.
Administering Officer
