The Bureau of Internal Revenue (BIR) in Marikina City and Quezon City recently closed four business establishments for various acts constituting violations of the National Internal Revenue Code of 1997, as amended (Tax Code).
Closed establishments include 1) Pay For Less General Merchandize (Kristine L. Chua) of 2F Victory Park & ââShop, P. Oliveros corner ML Quezon Street, Antipolo City; 2) Jops Industrial & Metal Supplies (Joselito E. de Leon) at 139 E. Rodriguez Street, Concepcion Uno, Marikina City; 3) Adaiah General Merchandize (Robert Que Ko) of 168 ML Quezon Street, San Roque, Antipolo City; and 4) Food and Catering Services Sweet Madie’s Avenue (Vincent V. Villaluna) at No. 42 General OrdoÃ±ez Street, Marikina Heights, Marikina City.
Chua and de Leon are active in the retail business. Ko is engaged in the hardware business, while Villaluna is in the restaurant, cafe and fast food industry. The first two were cited for non-registration as value-added tax (VAT) taxpayers and non-payment of VAT, while the latter two did not pay their VAT. The infringements affected the 2013, 2014 and 2015 tax years. The closures took place after establishments failed to meet the requirements specified in the 48-hour notice and five-day VAT compliance notice through the closing orders signed by the assistant commissioner for operations. Nelson M. Aspe Group.
Specifically, establishments were requested to reflect their correct sales / taxable revenues and to pay the corresponding compensatory VAT contributions for the tax years concerned.