THE BUREAU of Internal Revenue (BIR) has filed a complaint against actor Mark Herras after he allegedly failed to heed a subpoena ordering him to present a restaurant?s accounting records for 2008.

In a two-page affidavit, the BIR Legal Division accused Herras ? the corporate treasurer of Clubserv Bar and Restaurant in Cubao, Quezon City ? of violating Section 266 of the Tax Reform Act of 1997.

In a complaint filed with the Quezon City Prosecutor?s Office, BIR lawyers Geraldine Llaguno and Oliver Correa said the actor failed to heed a subpoena issued by the bureau for him to present the restaurant?s account books for 2008 so that these could be examined to determine whether the figures were correct and if there were any unpaid taxes.

?Not withstanding several personal follow-ups and telephone calls to the subject taxpayer to present [the] books of accounts and other accounting records, said taxpayer refused to comply with the said request,? they said.

They added that on July 21, the BIR Legal Division issued a subpoena to Herras, ordering him to appear before division chief Jose Ric Cabrera on August 16 and to bring the documents required of him.

The lawyers said the subpoena was received by a certain Tunette Legaspi while another copy was sent to Herras through registered mail.

?However, Herras failed to present the books of accounts and other accounting records for examination by the revenue officer of the BIR,? the complaint read.

Under the 1997 Tax Reform Act, failure to obey the BIR?s summons is punishable by a fine ranging from P5,000 to P10,000 or imprisonment of one to two years.

Contacted for comment, Herras? manager, Lolit Solis, said they had yet to receive a copy of the complaint.