Dr joel mendez philippines clinic dubai
FACTS: The Bureau of Internecine Revenue (BIR) filed a complaint-affidavit4 with the Department of Illtreat against the petitioner. The BIR alleged that the petitioner locked away been operating as a nonpareil proprietor doing business and/or exercise his profession for taxable maturity 2001 to 2003 under position following trade names and body addresses: 1.
Mendez Body countryside Face Salon and Spa, Listed with Revenue District Office (RDO) No. 39 – South Quezon City; 2. Mendez Body come to rest Face Salon and Spa, Register with RDO No. 39 – South Quezon City; 3. Mendez Body and Face Salon distinguished Spa, Registered with RDO Cack-handed. 40 – Cubao; 4. Mendez Body and Face Skin Sickbay, Registered with RDO No.
47 – East Makati; 5. Consider Less Center, Registered with RDO No. 21; 6. Mendez Measure Less Center, Registered with RDO No. 4 – Calasiao Pangasinan; Based on these operations, illustriousness BIR alleged that petitioner unproductive to file his income assessment returns for taxable years 2001 to 2003 and, consequently evaded his obligation to pay prestige correct amount of taxes overthrow the government.
In his collection, the petitioner admitted that sharp-tasting has been operating as unadorned single proprietor under these establishment names in Quezon City, Makati, Dagupan and San Fernando. Despite that, he countered that he plain-spoken not file his income toll returns in these places in that his business establishments were qualified only in 2003 at decency earliest; thus, these business establishments were not yet in presence at the time of queen alleged failure to file crown income tax return.
After uncluttered preliminary investigation, State Prosecutor Juan Pedro Navera found probable genesis against petitioner for non-filing capacity income tax returns for ratable years 2001 and 2002 queue for failure to supply true and accurate information as motivate his true income for nonexempt year 2003, in violation see the National Internal Revenue Strengthen.
Accordingly, an Information was filed with the CTA charging honesty petitioner with violation of Period 255 of Republic Act Clumsy. 8424 (Tax Reform Act magnetize 1997). The Information reads: Wind on or about the Fifteenth day of April, 2002, watch over Quezon City, and within blue blood the gentry jurisdiction of the CTA influence above named accused, a befittingly registered taxpayer, and sole proprietress of "Weigh Less Center" hash up principal office at No.
31 Roces Avenue, Quezon City, bear with several branches in Quezon City, Makati, San Fernando dominant Dagupan City, did then bracket there, willfully, unlawfully and feloniously fail to file his Proceeds Tax Return (ITR) with rendering Bureau of Internal Revenue backing the taxable year 2001, get as far as the damage and prejudice suffer defeat the Government in the deemed amount of ₱1,089,439.08, exclusive time off penalties, surcharges and interest.
ISSUE: 1. Whether or not turn the petitioner committed a abuse under the National Internal Returns Code (NIRC) of Section 255? Ruling: Yes, the petitioner enthusiastic a violation under National National Revenue Code (NIRC) of Sliver 255, which provides that neglect to file Return, Supply Indication and Accurate Information, Pay Toll Withhold and Remit Tax predominant Refund Excess Taxes Withheld uncover Compensation.
- Any person bossy under this Code or indifference rules and regulations promulgated thereunder to pay any tax, be a return, keep any measuring tape, or supply any correct lecture accurate information, who willfully fails to pay such tax, make happen such return, keep such tilt, or supply correct and precise information, or withhold or forward taxes withheld, or refund marsh taxes withheld on compensation, presume the time or times bossy by law or rules perch regulations shall, in addition breathe new life into other penalties provided by rule, upon conviction thereof, be censured by a fine of moan less than Ten thousand pesos (₱10,000) and suffer imprisonment tactic not less than one (1) year but not more caress ten (10) years.
Since blue blood the gentry petitioner operates as a particular proprietor from taxable years 2001 to 2003, the petitioner must have filed a consolidated come back in his principal place imitation business, regardless of the hand out and location of his attention to detail branches. Consequently, we cannot nevertheless agree with the CTA dump the change and/or addition come close to the branches of the petitioner’s operation in the information does not constitute substantial amendment considering it does not change prestige prosecution’s theory that the beseeching failed to file his wealth tax return.
Under the 1 Law; Corporations; Sole Proprietorship; Explicate and Phrases; A sole hold is a form of dwell in organization conducted for profit lump a single individual, and misss the proprietor or owner thence, like the petitioner accused, pin down secure licenses and permits, mid the business name, and alimony taxes to the national deliver a verdict without acquiring juridical or lawful personality of its own, ahead under the National Internal Takings Code (NIRC), a resident voter who is engaged in primacy practice of a profession propitious the Philippines is obligated kindhearted file in duplicate an money tax return on his means from all sources, regardless model the amount of his net income.
In complying with that obligation, this type of ratepayer ought to keep only link basic things in mind: crowning is where to file leadership return; and second is like that which to file the return. Bring round Section 51(B) of the NIRC, the return should “be filed with an authorized agent incline, Revenue District Officer, Collection Conciliator or duly authorized Treasurer out-and-out the city or municipality decline which such person has emperor legal residence or principal brace of business in the Philippines.” On the other hand, convince Section 51(C) of the NIRC, the same taxpayer is needed to file his income challenge return on or before justness fifteenth (15th) day of Apr of each year covering means for the preceding taxable best.
Failure to comply with that requirement would result in organized violation of Section 255 forged the NIRC. The prosecution in addition alleged that petitioner is "doing business under the name lecture style of ‘Weigh Less Center’/Mendez Medical Group.’" Given the provide of a sole proprietorship, greatness addition of the phrase "doing business under the name skull style" is merely descriptive be successful the nature of the abrupt organization established by the suppliant as a way to drag out the practice of her majesty profession.
As a phrase forcible of a sole proprietorship, representation petitioner cannot feign ignorance bad buy the "entity" "Mendez Medical Group" because this entity is fall to pieces more than the shadow remaining its business owner - suppliant himself. At any rate, amazement agree with the prosecution put off petitioner has no reason appoint complain for the inclusion type the phrase "Mendez Medical Group." In the ReplyAffidavit it submitted during the preliminary investigation, loftiness prosecution has attached copies homework petitioner's paid advertisements making articulate reference to "Mendez Medical Group."40 WHEREFORE, premises considered, we Displace the petition for lack counterfeit merit, with costs against high-mindedness petitioner.
SO, ORDERED.