MANILA -- The Bureau of Internal Revenue (BIR) announced in a statement on Thursday that it has filed four separate criminal complaints with the Department of Justice against delinquent taxpayers for willful failure to pay taxes under the National Internal Revenue Code of 1997, as amended (Tax Code).

Charged for violating Section 255 of the Tax Code was Sonie Crisistomo Gagay, of 400 M. Arce St., Barangay 75, Zone 7, Heroes Del 96, Caloocan City, who is engaged in the business of manpower services. She is being sued for a total deficiency tax liability for taxable year 2011 amounting to PHP2,745,332.42, exclusive of interest and surcharges.

Also charged for violating Section 255 in relation to Sections 253 (d) and 256 of the Tax Code were Just Best Sales Corporation (JBSC) and its corporate officers -- presidents Jerry Mariano (2013 and 2014) and Angeles G. Manuel (2015). JBSC is engaged in importing and wholesaling of meat and other related products.

JBSC is being sued for a total deficiency tax liability amounting to PHP1,082,088,860.

BIR Caloocan City records of investigation showed that the respondents were served the corresponding Letters of Authority, Requests for Presentation of Records, Subpoena Duces Tecum, Preliminary Assessment Notices, Final Assessment Notices, Formal Letters of Demand with details of discrepancies, and final decision on disputed assessments but failed to pay, to protest and submit relevant supporting documents to either substantiate their claims or to refute said assessments, or to appeal in court the said assessments, hence making the said assessments final, executory, and demandable.

The subsequent issuance of Preliminary Collection Letters, Final Notices Before Seizure, Warrants of Distraint and/or Levy, and Warrants of Garnishment were ignored by the respondents, as the said assessments remained unpaid.

The cases against said delinquent taxpayers are under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Caesar R. Dulay. (BIR PR)