The Bureau of Internal Revenue (BIR) implements the Oplan Kandado against tax evaders. The Oplan Kandado was instituted pursuant to Section 115 of the National Internal Revenue Code and Revenue Memorandum Order (RMO) Number 3-2009, as an initiative involving the strengthening of the Bureau of Internal Revenue’s (BIR) imposition of prescribed administrative sanctions for non-compliance with such essential requirements.
In the case of a Value-Added Tax (VAT)-registered person, failure to issue receipts or invoices; likewise, failure to file a VAT return as required, or understatement of taxable sales or receipts by 30% or more of his correct taxable sales or receipts for the taxable quarter, and failure of any person to register as required and payment of the correct amount of taxes as mandated by norms and standards of their particular industry or line of business, such cases are subject to the memo.
According to law, the Commissioner or his authorized representative is empowered to suspend the business operations and temporarily close the business establishment of any person for any of the violations. (PIA)
