BIR files P25M tax evasion complaint vs St. Luke’s cardiologist

THE Bureau of Internal Revenue filed on Thursday before the Department of Justice a P25-million tax evasion suit against a cardiologist who allegedly failed to file accurate income and value-added tax returns between 2006 and 2013.

The BIR said the respondent, Dr. Benedict Lazatin, an intervention cardiologist of St. Luke’s Medical Center, Quezon City, also failed to register as a VAT taxpayer. He was charged with violating Section 254 and 255 of the National Internal Revenue Code.

The revenue agency said it sent access letters to SLMC, St. Luke’s College of Medicine and Maxicare Health Corp. to determine Lazatin’s true and correct income. The BIR said the income payment certifications it obtained showed the doctor declared no income for taxable years 2006 to 2012 and that he declared income amounting to only P1.2 million for 2013.

The BIR said a comparison of the data gathered by its investigators revealed that Lazatin “substantially under-declared” his correct taxable income by P2.72 million in 2006, P1.43 million in 2007, P1.93 million in 2008, P3.38 million in 2009, P2.13 million in 2010, P2.37 million in 2011, P3.5 million in 2012, and P1.93 million in 2013.

Having breached the P1.5 million threshold by earning P2.27 million in 2005, the doctor should have also registered as a VAT taxpayer but did not do so, the BIR said.

Lazatin was sued for a total tax liability of P25.79 million in deficiency income tax (P19.97 million) and VAT (P5.82 million) from 2006 to 2013, inclusive of surcharges and interest.

The case against Lazatin is the 343rd filed under the BIR’s Run After Tax Evaders program. SFM/AC