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BIR “deposits” tax evasion case against Banco Filipino Lawyer for unreported income

BIR “deposits” tax evasion case against Banco Filipino Lawyer for unreported income

The Bureau of Internal Revenue (BIR) today filed with the Department of Justice (DOJ) a complaint against ATTY. ABELARDO L. APORTADERA, JR. (Atty. Aportadera) for willful attempt to evade or defeat tax, deliberate failure to supply correct and accurate information in his Income Tax Returns (ITRs) for taxable years 2008 and 2009, and deliberate failure to file VAT returns for taxable years 2008 to 2010, in violation of Sections 254 and 255 of the NIRC of 1997, as amended.

Atty. Aportadera is a practicing lawyer with registered address at No. 176 Arroceros, Ermita, Manila. He is the current managing partner of Aguirre Aporatadera Gavero Sandico & Associates law offices.

Atty. Aportadera was one of the “payees” to whom payment was made by Banco Filipino for taxable years 2008, 2009 and 2010 in the list submitted by Mr. Teodoro Jose D. Hirang, Philippine Deposit Insurance Corporation Assistant Vice-President & Deputy Receiver of Banco Filipino Savings and Mortgage Bank (Banco Filipino), in reply to the access to records letter by the BIR.

On the basis of said list, it was discovered that Atty. Aportadera received, in consideration of legal services rendered to Banco Filipino, the amount of P29,499,200.00, P37,184,000.00 and P37,882,280.00 for the taxable years 2008, 2009 and 2010, respectively, as evidenced by documents of payments such as Manager’s Checks, Vouchers, Billing Statements, Official Receipts and BIR Form No. 1604E for the years 2008 to 2010.

BIR investigators further found out that Atty. Aportadera filed his ITRs for 2008 to 2010 but failed to file his VAT returns for the same period.

A comparison of the declarations of Atty. Aportadera in his ITRs for the year 2008 of P25,025,000.00 and for the year 2009 of P25,055,000.00 as against the income payments (net of VAT) he received from Banco Filipino of P26,660,000.00 in 2008 and P33,200,000.00 in 2009 revealed he substantially underdeclared his income by P1,635,000.00 (6.53%) and P8,145,000.00 (32.41%) in 2008 and 2009, respectively.

Under the Tax Code, an underdeclaration of taxable income of more than 30% is considered as substantial underdeclaration and constitutes prima facie evidence of fraud tantamount to tax evasion.

Atty. Aportadera was assessed deficiency income taxes for the two-year period in the aggregate amount of P5,543,781.40, inclusive of surcharges and interests. Furthermore, the BIR assessed Atty. Aportadera deficiency VAT of P20,503,142.40, inclusive of increments, for taxable years 2008, 2009 and 2010. The total tax liability of Atty. Aportadera is P26,046,923.80

The case against ABELARDO L. APORTADERA, JR. is the sixty-seventh (67th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.

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