MANILA, Philippines - The Bureau of Internal Revenue (BIR) has filed tax evasion charges against the daughter of Janet Lim Napoles who has been widely criticized for her supposed lavish lifestyle.
The BIR filed the criminal complaint with the Department of Justice against Jeane Catherine Lim Napoles for willful attempt to evade or defeat tax and deliberate failure to file return and pay tax for 2011 and 2012.
BIR Commissioner Kim Henares said at a televised press briefing that the younger Napoles has a tax liability of P31.38 million for 2011 and P680,000 for 2012, or for a total of P32.06 million.
She said the Napoles daughter acquired a condominium unit in Los Angeles worth P54.73 million in 2011. In 2012, she purchased a lot in Bayambang, Pangasinan worth P1.49 million.
But BIR records showed that Napoles did not file any income tax return (ITR) for taxable years 2011 and 2012 nor were there any records of returns filed that will prove that gifts, bequests or devices were given to her.
The BIR chief said they did not find donor stocks or estate stocks issued to the Napoles daughter that could have benefitted her.
"So the presumption is that for you to be able to buy something that is worth P54.73 million, you must have earned an income - net of taxes worth P54.73 million," said Henares.
She noted that Napoles' tax liability so far is a "conservative estimate."
"Hindi pa namin binibilang 'yung ginagastos mo para mabuhay ka, kung nag-paparty ka gabi-gabi," Henares explained.
According to the agency, the difference between Napoles' aggregate yearly expenditure for taxable years 2011 and 2012 and the total amount of unreported income for the same years constituted a substantial under-declaration of more than 30 percent.
"Such unreported income is considered as prima facie evidence of her fraudulent scheme to defeat payment of taxes," the BIR said in a release.
The controversial daughter of Napoles, the alleged mastermind of the multi-billion pork barrel scam, has been slammed for posting photos in social media that showed her properties and "lavish" lifestyle.
During the height of the pork barrel controversy, a video showing her 21st birthday celebration in Beverly Hills became viral in the internet and drew public criticisms.
The older Napoles and her husband Jaime are already facing a P61-million tax evasion case also filed by the BIR.
The businesswoman has been accused of pocketing lawmakers pork barrel funds that were allegedly coursed to her bogus non-government organizations.
She is currently detained in Fort Sto. Domingo in Laguna in connection with the serious illegal detention charges filed by her second cousin and former employee, pork barrel scam whistle-blower Benhur Luy.