The Bureau of Internal Revenue (BIR) on Thursday filed before the Department of Justice (DOJ) a P25.81-million tax-evasion case against a Pampanga-based physician.
BIR Deputy Commissioner Estela V. Sales, in a news conference, said the bureau charged Dr. Mildred Manalac-Mariano for willful attempt to evade or defeat tax and deliberate failure to supply correct and accurate information in her income-tax returns (ITRs) for taxable years 2002 to 2012, in violation of Sections 254 and 255 of the Tax Code.
Mariano, a doctor of medicine by profession, is one of the stockholders, incorporators and directors of Pampanga Medical Specialist Hospital Inc. (PMSHI).
She has clinics in PMSHI and at her residence in San Roque, Guagua, Pampanga.
Investigation showed that from her original investment in shares of stocks of P75,000, Mariano subsequently made additional investments with PMSHI increasing her shares of stockholdings to P20.34 million as shown by a special audit report dated August 30, 2005.
She affirmed that she had no loan for the years 2011 and 2012, and that she did not receive any stock or cash dividend from PMSHI for the years 2004 to 2012.
During the said taxable years, she acquired a 2012 Model Toyota Fortuner and a water station with an estimated total cost of P942,150 and a two-storey house with a total estimated cost of P6.89 million in 2005 and 2010, respectively.
Mariano’s ITRs showed that she declared a net income available for investment of only P29,000.15 in 2002; P78,083.50 in 2003; P126,492.50 in 2004; P104,093 in 2005; P46,834,50 in 2006; P124,207.20 in 2007; P95,834 in 2008; P144,047 in 2009; P120,641 in 2010; P140,676.50 in 2011; and P71,552.33 in 2012.
However, a comparison of the income declared by Mariano in her ITRs as against her investments and acquisitions for the period 2002 to 2012 showed that she failed to declare substantial amounts of income of P45,999.85 in 2002; P396,916.50 in 2003; P2,723,507.50 in 2004; P7,638,057 in 2005; P6,175,501 in 2008; P3,523,002.75 in 2010; P899,323.50 in 2011; and P6,847,778.08 in 2012.
Thus, Sales said Mariano underdeclared her taxable income by 158.62 percent in 2002; 508.32 percent in 2003; 2,153.10 percent in 2004; 7,357.72 percent in 2005; 6,443.96 percent in 2008; 2,920.24 percent in 2010; 639.28 percent in 2011; and 9,570.31 percent in 2012.
Sales added that as a consequence of which, Mariano was assessed an estimated aggregate deficiency income-tax liability amounting to P25.81 million, inclusive of surcharges and interests.