MANILA – The Bureau of Internal Revenue (BIR) has filed a criminal complaint against a company selling laptops and other computer accessories for failing to issue receipts to customers.
BIR said an investigation against Liteware Computers Corp. was launched after receiving information from ABS-CBN broadcaster Ted Failon, who said the firm did not issue a sales invoice when his daughter purchased a 15-inch Apple MacBook Pro laptop worth P90,500 despite repeated demands.
BIR added that according to Failon, Liteware issued an unregistered delivery receipt and acknowledgment receipt and that an additional 12 percent value added tax (VAT) will be charged if it were to issue an official receipt.
The tax agency’s chief investigator of the revenue region then posed as a customer and bought an Apple Magic Mouse worth P3,400, and was not given an official receipt as well.
BIR said the findings led to the conclusion that Liteware has not been issuing duly-registered sales invoices to its customers despite the mandatory requirement of the law requiring persons subject to an internal revenue tax to issue duly-registered sales invoices or receipts.
Liteware was charged for non-issuance of receipts penalized under Section 237, in relation to Section 264, of the National Internal Revenue Code of 1997, as amended (Tax Code).
Its president, Dominic Bernas, and treasurer, Johanna Bernas, are also facing charges.
Liteware is a domestic corporation registered with the Securities and Exchange Commission (SEC) with office address at No. 58-C Kamias Road, West Kamias, Quezon City. Its primary purpose is to engage in the trading of goods such as computers.
BIR also filed charges against a certain Marcial Valdeabella Jr., a businessman from Lumban, Laguna, for Willful Failure to Pay Taxes under the National Internal Revenue Code of 1997, as amended (Tax Code).
The tax agency sued Valdeabella for deficiency tax liabilities for taxable year 2008 in the aggregate amount of P25.07 million.
Valdeabella is engaged in the retail sale of hardware and construction materials under the business/trade name MV Jr. Industrial Systems.