Bizman faces charges for failing to open book of accounts to BIR

CEBU - A businessman was indicted for violation of the National Internal Revenue Code for allegedly refusing to submit his business book of accounts to the Bureau of Internal Revenue for inspection.

Cebu City Prosecutor Nicolas Sellon has filed the case for violation of Section 5(c) in relation to Article 266 of the NIRC against Miguel Noel based on a complaint of the BIR.

Noel, president of G&L Propereties, Incorporated, operator of Casa Verde restaurant, allegedly refused to submit his company’s book of accounts for calendar years 2004 to 2006.

BIR regional director Jose Tan filed the complaint against Noel after he ignored the subpoena duces tecum issued by the Special Investigation Division of the BIR for him to submit the book of accounts of his company for inspection.

The BIR said that Noel’s refusal to oblige with their subpoena is a violation of the revenue code.

Noel admitted before the city prosecutor’s office that he failed to submit the book of accounts demanded by the BIR last June 2007 because of health reasons. Noel said he was suffering from intestinal flu and was bedridden during the time he was subpoenaed.

Noel manifested his willingness to open their books of accounts, but only for the year 2006. He explained that he was able to avail of the tax amnesty under the Republic Act 9480 for the years 2004 and 2005.

According to Noel, BIR’s examination of his book of accounts for these two years would no longer serve its purpose because he was already granted tax amnesty.

But, assistant city prosecutor Rhodna Bacatan said there was probable cause to hold Noel for trial.

Bacatan said that his refusal to comply with the subpoena is a “statutory offense.”

Noel’s claim is allegedly evidentiary in nature which could be best presented during full-blown trial. — Fred P. Laguido/NLQ (THE FREEMAN)