BIR’s Oplan Kandado padlocks Kalibo merchandise store
BY BOY RYAN B. ZABAL

KALIBO, Aklan - The Bureau of Internal Revenue (BIR) has intensified its ‘Oplan Kandado’ campaign against tax evaders in the province of Aklan.
BIR regional director Glen Geraldino implemented yesterday morning the closure order, which was signed on December 6, 2009 by BIR Deputy Commissioner and officer-in-charge Joel Tan-Torres, on erring taxpayer Fu’s Merchandise located on Archbishop Reyes Street.
The establishment violated Section 115 of the National Internal Revenue Code of 1997 as amended for its failure, refusal or neglect to comply with the requirements specified in the five-day Value-Added Tax (VAT) compliance notice issued on September 30, 2009.
The implementation of the flagship project Oplan Kandado was witnessed by Poblacion barangay captain Mary Jean Rebaldo and the Philippine National Police.
Geraldino also issued an appeal to business establishments and tax delinquents to settle their VAT dues with the revenue collection agency or face closures.
“There are establishments in Kalibo under surveillance by the local BIR for failure to submit VAT returns, understated sales and failure to issue receipts,” he told reporters yesterday during the implementation of the closure order.

The closure order could only be lifted by the Office of the Commissioner upon the recommendation of the investigating office as reviewed by the BIR regional board. The closure shall last for at least five days and shall be in force until there has been subsequent filing or amendment of returns with the tax payment and penalties by the taxpayer.
Last year, the BIR simultaneously closed down the operations of three establishments in the island of Boracay for failure to file the required value-added tax (VAT) returns and undeclared revenues and sales.

As outlined by the provisions of Revenue Memorandum Order (RMO) No. 3-2009, business operations of non-compliant taxpayers will be temporarily closed if they are failed to issue receipts or invoices, understatement of taxable sales or receipts by 30% or more of the correct amount and failed to file a VAT return and register.