The Court of Tax Appeals (CTA) has slapped a dentist with a penalty of up to six years in prison for filing false income tax returns (ITRs) for three consecutive years.
The court’s Second Division also ordered Alexander Garcia, owner of Sacred Heart Dental Center of Morning Breeze Subdivision, Caloocan City to pay the Bureau of Internal Revenue (BIR) P29.7 million in deficiency taxes and increments.
Garcia denied the tax evasion charges, claiming it was his accountant who prepared and submitted his ITRs for the three-year period starting in 2011.
But the court rejected his argument, describing it as “deliberate ignorance, or conscious avoidance.”
Associate Justice Juanito C. Castaneda, Jr., who penned the resolution said Garcia’s failure to verify the documents prepared by his accountant before signing them “indicates his lack of concern and intentional disregard of his tax responsibility to the government.”
The criminal case was developed by the BIR’s tax fraud investigators after matching the dentist’s income declarations with the credit card payments made by his clients, which were deposited to his bank accounts.