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10 November 2011 Heirs of Vinluan Estate in Pangasinan charged with tax evasion for unsettled inheritance tax case

The Bureau of Internal Revenue (BIR) today filed with the Department of Justice (DOJ) a criminal complaint against the heirs of Gavino Vinluan of Pangasinan for two (2) counts of tax evasion, one (1) count of failure to file Capital Gains Tax (CGT) return, and one (1) count of failure to file Documentary Stamp Tax (DST) Return, all in violation of Sections 254 and 255 of the NIRC of 1997, as amended. The heirs PILAR V. GONZALES, PURITA V. CANTO, FEDERICO VINLUAN, RAMON R. VINLUAN, SALVADOR VINLUAN, CONCHITA V. CALVO, HERNANDO VINLUAN, GAVINO C. VINLUAN, HEREMIAS VINLUAN, SOCORRO V. GABIONZA, ISRAEL VINLUAN and ESTRELLA V. SANTIAGO were likewise charged with one (1) count of failure to file estate tax return in violation of Section 107 of the NIRC of 1939 (Commonwealth Act 466), as amended, which was the law in effect at the time of the death of decedent Gavino Vinluan. Likewise included in the complaint was ATTY. MELVIN C. CASTRO, in his capacity as DEPUTY Registrar of Deeds of Lingayen, Pangasinan, for violating Section 258 (E) of the NIRC of 1997, as amended, for allowing the transfer of ownership of the subject parcels of land without a CAR from the BIR certifying that such transfer has been reported and that the CGT thereon has been paid. Investigation by the BIR showed that the late Gavino Vinluan died intestate on 4 February 1949. He left behind twenty-five (25) identified properties and landholdings. No estate tax return was, however, filed as a result of his death. On 28 August 2009, the heirs executed a Deed of Extrajudicial Partition among Heirs with Sale conveying two parcels of land in Brgy. Bolo, Labrador, Pangasinan with an aggregate area of 358,966 square meters and covered by Tax Declaration Nos. 12726 and 12729. No CGT and DST returns were likewise filed and no tax was paid on the said transaction and thus, no Certificate Authorizing Registration (CAR) of the said parcels of land was issued by the BIR. Despite the non-payment of said taxes and the non-issuance of the CAR, however, Atty. Castro signed the annotation on the subject deed. The annotation states that that the subject deed has been registered in the Day Book for the Registration of Documents relative to Unregistered Land under entry No. 770903. Atty. Castro even signed the said annotation while making it appear that the subject deed was included in the afore-cited day book when in fact said entry refers to a completely unrelated Barangay Certification dated 11 August 2009. The signature of Atty. Castro was used as a basis by the Office of the Provincial Assessor of Pangasinan in transferring subject properties through the issuance of new tax declarations in the name of the buyers. As a result of the said fraudulent scheme, the Heirs of Gavino Vinluan were found liable to pay CGT and DST amounting to P7.40 million and P1.86 million, respectively, inclusive of surcharges and interests. Total tax liability is P9.26 million.

The case against the HEIRS OF GAVINO VINLUAN and ATTY. MELVIN C. CASTRO is the seventyeighth (78th) filed under the Run After Tax Evaders (RATE) program of the BIR under the leadership of Commissioner Kim S. Jacinto-Henares. It is likewise the second RATE case of Revenue Region No.1, Calasiao, Pangasinan. (reytdlc) -30-

(original signed) Please refer to: REYMARIE T. DE LA CRUZ, Chief, TIED, 9243245 (original signed) Approved for Release: ESTELA V. SALES, Deputy Commissioner, Legal and Inspection Group

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