BIR “prescribes” criminal case to Makati Med Neurosurgeon for non-issuance of Official Receipts

BIR “prescribes” criminal case to Makati Med Neurosurgeon for non-issuance of Official Receipts

For failing to issue the corresponding official receipts for professional services rendered, a Neurosurgeon of three well-known and established medical centers was criminally charged by the Bureau of Internal Revenue (BIR) today before the Department of Justice for violation of Sec. 264, in relation to Section 237, of the National Internal Revenue Code of 1997, as amended (Tax Code).

Charged was DR. WILLY GO LOPEZ, a medical practitioner specializing in neurosurgery at the Medical City, Makati Medical Center and Cardinal Santos Medical Center. Dr. Lopez is a Filipino Citizen residing at 17 Emilio Jacinto Street, Ayala Heights V, Quezon City.

The criminal complaint against Dr. Lopez stemmed from a complaint-affidavit dated June 18, 2010 for non-issuance of official receipts executed by Spouses Arestophanes C. Salvador and Josephine A. Salvador, parents of Aries Joseph A. Salvador (AJ). The complainants alleged that on at least four (4) occasions, they paid Dr. Lopez a total amount of P164,000.00 for the latter’s professional services but were never issued any official receipt.

To verify the veracity of the complaint filed by the Spouses, Mission Order (MO) No. 00052013 dated August 22, 2011 was issued, placing Dr. Lopez under observation and surveillance.

In the course of the investigation, a BIR revenue officer interviewed one of the patients of Dr. Lopez in the latter’s clinic and found out that no official receipt was issued for the payment of the consultation fee of P1,000.00. After the interview, BIR investigators served the MO on Dr. Lopez.

The aforementioned acts of Dr. Lopez violated the express provisions of Section 264, in relation to Section 237, of the Tax Code which mandate him to issue a receipt for each payment he receives for the professional services he renders.

The case against DR. WILLY GO LOPEZ is the sixty-fourth (64th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares.