BY EUGENE Y. ADIONG
BACOLOD City – The Bureau of Internal Revenue (BIR) is stepping up its campaign against tax fraud.
BIR chief legal counsel, Atty. Ric Cabrera said the bureau will file administrative complaints against two accountants from Bacolod and Kabankalan cities before the Professional Regulation Commission (PRC).
However, he declined to identify the two accountants.
The two accountants certified the financial statements of a gasoline station in Himamaylan City without any records.
Cabrera said this violated Section 232 of the Tax Code of 1997, as amended, and penalized under Section of 257 (A) (2) (making false entries, records or using falsified or fake accountable forms).
The penalties for these offense are a fine from P50,000 but no more than P100,000 and imprisonment from two years to six years.
Cabrera pointed out that the Bacolod accountant, aside from being charged for certifying financial statements without records, was also slapped with a criminal complaint before the Bacolod City Prosecutor’s Office for tax practice without accreditation from the BIR.
The unauthorized tax practice does not only violate Section 6 (G) of the Tax Code of 1997, as amended, in relation to Revenue Regulations No. 12-2006 dates April 3, 2006. It is likewise a betrayal of the oath taken as an accountant, Cabrera stressed.
The Kabankalan accountant will face charges before the Kabankalan Prosecutor’s Office, BIR lawyer Roev Bryl Sobrejuanite said.
On the other hand, Cabrera said a complaint for failure to obey summons was filed before the Bacolod City Prosecutor’s Office against the owner of the gasoline station in Himamaylan.
Another complaint for failure to keep books of accounts was filed against the gasoline station owner at the Himamaylan Prosecutor’s Office.
Cabrera said BIR is going after corrupt accountants who certify income tax returns without any records, or with falsified and doctored documents.
He revealed that they have received reports that some corrupt accountants issue certifications even if no books of accounts exist for a fee of P500./PN
