Unregistered stall in a popular mall padlocked

QUEZON CITY A stall located at SM North EDSA Annex was added to the
growing list of business establishments padlocked by the Bureau of Internal Revenue
(BIR) for violating the provisions of the National Internal Revenue Code of 1997, as
amended (Tax Code).
AIROMA was shuttered after revenue enforcement officers of Revenue District
Office (RDO) No. 38, North Quezon City under the jurisdiction of Revenue Region (RR)
No. 7, Quezon City discovered it was not registered with the BIR as a branch of
IDEALISK, INC., a domestic corporation engaged in the trading of air cleaning devices.
The suspension of the business operation of the said SM North EDSA Annex
branch was a result of tax mapping operations conducted by RDO No. 38 aimed at
putting into the tax net all businesses operating without the requisite registration with
the BIR.
The said closure was effected after the subject taxpayer failed to comply with
the requirements specified in the 48-hour Notice and the 5-day VAT Compliance
Notice through the Closure Order signed by Deputy Commissioner for Operations
Group Nelson M. Aspe.
The subject business establishment was further cited for its failure to pay
annual registration fee, failure to display certificate of registration, failure to display
Ask for a Receipt Notice, failure to issue receipts or invoices, and failure to keep
books of accounts.
Section 115 of the Tax Code, as implemented through Revenue Memorandum
Order No. 03-2009, authorizes the BIR to suspend or close the business operations of
a taxpayer for a period of not less than five (5) days for failure to: (1) register; (2) issue
VAT official receipts or sales invoices; (3) file correct VAT returns; or (4) pay the correct
VAT.
Revenue District Officer (RDO) Edgar B. Tolentino said that he recommended
the closure of the said establishments after it failed to rectify its violations despite the
service of the required notices. The recommendation was concurred by the Regional
Evaluation Board of Revenue Region No. 7, Quezon City headed by Regional Director
Alfredo V. Misajon.
The closure was made pursuant to the Oplan Kandado program of the BIR
under the current leadership of Commissioner Kim S. Jacinto-Henares. Also present
during the closure operations were Assistant Regional Director Jethro M. Sabariaga
and PIED Chief Reymarie T. de la Cruz. (reytdlc)
###
(original signed)
Please refer to: REYMARIE T. DE LA CRUZ, Chief, PIED, 9817251
(original signed)
Approved for Release: EDGAR B. TOLENTINO, Revenue District Officer, Revenue District Office No. 38, North Quezon City

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