BIR-7 staff faces raps for falsifying records

CEBU, Philippines - The Office of the Ombudsman-Visayas has recommended the filing of cases against a computer operator of the Bureau of Internal Revenue-7 for falsifying the bureau’s database.

Graft investigation and prosecution officer Carmelle Baybay-Suson found probable cause to indict computer operator II Mae Cheryl Enguio for falsification under Article 171(2) of the Revised Penal Code and for violation of Section 3(e) of the Anti-graft and Corrupt Practices Act.

Enguio allegedly falsified BIR-7’s records and made it appear that spouses Gloria Cabrera and Primitivo Laborte have paid taxes to the bureau for a lot they have sold.

“In this case, respondent’s act of falsifying the data base of the BIR to make it appear that spouses Gloria and Primitivo paid the Capital Gains Tax and Documentary Stamp Tax, even if no payment was received by the alleged collecting bank, is a manifestation of her evident bad faith,” read the resolution.

Such act, Suson added, was “clearly designed” to hide the non-payment of taxes, thereby causing undue injury to the government in the amount of P185,437.50.

The Cebu City-based BIR-7 officials said they conducted investigation into the Capital Gains Tax and Documentary Tax of the couple, whose tax returns were found to be “spurious.”

Cabrera and Laborte reportedly sold a parcel of land located in Tisa, Cebu City, to Marianette Cabrera, Joemar Alonsagay and Sally Caballes.

However, comparison of the entries of the Collections and Bank Reconciliation System (CBR) of the Integrated Tax System (ITS) and the Batch Control Sheet submitted by the collecting bank, showed that the alleged tax payment amounting to P185,437.50 for the real estate transaction was not actually paid to the bank.

The BIR-7 alleged that Enguio received the money from the couple and made it appear in the records that the taxes were paid.

“BIR’s investigation further disclosed that it has been the scheme of respondent Enguio to receive money from the taxpayers for payment of their Capital Gains and Documentary Stamp Taxes and she would make it appear in the records of the BIR that said taxes were paid in the bank but in truth there was no payment made,” the complaint read.

Suson summoned Enguio to submit her counter-affidavit or any controverting evidence to negate the allegations filed against her, but the latter failed to do so.

 Hence, the Ombudsman resolved the complaint based on the evidence of the complainant.

Suson found sufficient evidence to charge the BIR-7 employee for falsification and anti-graft case before the court but dismissed the complaint for estafa.

“Records, however, disclose that there is no evidence that it was respondent who received the money for the payment of the taxes. The fact finding investigation merely relied on the investigation of the BIR and perusal of the latter’s report of investigation showed that it was merely an opinion of the investigator, without proof, that respondent actually received the money from spouses Gloria and Primitivo,” the resolution read. (FREEMAN)