‘Temple of Leah’ gets ultimatum

CEBU, Philippines — Cebu City’s Business Permit and Licensing Office (BPLO) has issued a show-cause order to the administration of Temple of Leah in Barangay Busay.

The establishment is given 72 hours to explain why it should not be closed down because of several violations, including operating without registration.

Temple of Leah, one of Cebu’s most visited attractions, is a shrine holding the memory and treasures of Leah Albino-Adarna, the late wife of Teodorico Soriano Adarna, Jr. The two are grandparents of actress Ellen Adarna.

The city government’s move came after the CLO received a letter dated March 6, 2020 from the heirs of Leah and the management of Queensland International Realty and Development Corp. (QIRDC).

The heirs and QIRDC requested CLO to revoke the business permit of A.S. Adarna’s Tourist and Recreation Park, which is managed by Teodorico’s second wife, Amabel Siason-Adarna.

They said Amabel failed to register the operation of Temple of Leah with the Bureau of Internal Revenue (BIR), violating Sections 254 (attempt to evade or defeat tax) and 255 (failure to file return, supply correct and accurate information, pay tax withhold and remit tax and refund excess taxes withheld on compensation) of the Internal Revenue Code.

Philip Michael Uy, QIRDC counsel, said his clients have also obtained information from BIR that the temple is currently registered to Teodorico and the status is still “active.” Teodorico died in November 2018.

“With the DTI (Department of Trade and Industry) registration and Cebu City business registration is inconsistent with the BIR registration, it can then be safely concluded that Amabel is willfully evading her obligation to pay tax for conducting her illegal business, and her obligation to register her business with BIR,” the letter reads.

Uy said the land and the temple are owned by and registered to QIRDC, not to Amabel or A.S. Adarna’s Tourist and Recreation Park. The letter cited four tax declaration numbers—three for the 5,140-square-meter lot and one for the 4,992-square-meter building.

Despite the fact, Uy said, Amabel operated the Temple of Leah sans the express consent of the rightful and lawful owner of the property.

“QIRDC has never consented and will never allow Amabel to operate the temple, a structure that was built and dedicated to Leah…Hence, allowing the second wife to operate the temple would only not be illogical, it would also be in very bad taste,” the letter adds.

“We, the heirs of Leah Albino Adarna, the namesake of the Temple of Leah, condemn the operation of A.S. Adarna’s Tourist and Recreation Park of the Temple,” it further reads.

Letter of administration

Arlene Adarna, daughter of Leah and Teodorico, said the heirs took over the temple’s management starting Monday after the issuance of the letter of administration from the court.

She said the heirs of Leah and Teodorico sought the intervention of the court to get a letter of administration on the property.

“So we enforced our right because it is owned by the corporation, which is owned by the siblings. We have to go to court to get a letter of administration on the property of my mother, and finally we were able to get it. So we already have the documents to take over legally because we own it, the children own it. So we, the heirs of Leah and Teodorico, took over yesterday (Monday),” Arlene told the press yesterday.

Provisional permit

Moreover, lawyer Jared Limquiaco, BPLO head, said the temple was issued a provisional permit last year, but it failed to comply with the requirements for the issuance of a permanent permit.

“Based on our records, wala’y (A.S. Adarna’s Tourist and Recreation Park) final permit ug wala nag bayad og taxes,” he said.

The records, however, showed initial payment for business tax in 2019.

“For 2020, wala’y record. Zero gyud,” said Limquiaco.

Closure

If A.S. Adarna’s Tourist and Recreation Park’s response is “unsatisfactory,” Limquiaco said his office would recommend the temple’s closure to the City Legal Office (CLO), which will check the legality of the shutdown.

And if the CLO would find the response as “above board,” the office would recommend to the mayor for the closure of the temple.

Located on top of the hill, Temple of Leah is seven-storey high, and covers a land area of more than 5,000 square meters.

The temple’s gate opens to a driveway that leads to the main courtyard, with granite floors and a marble fountain at the center. The main structure houses 24 chambers that holds Leah’s collection, from antiques to Chinese jars to a library of books.

The temple is a 45-minute drive from the city center, and entrance fee is at P50.  KQD (FREEMAN)