QC court dismisses tax case against actor John Lloyd Cruz

Aug 6, 2010

QUEZON CITY – The Quezon City Metropolitan Trial Court (QCMTC) has dismissed a tax case filed by the Bureau of Internal Revenue (BIR) against actor John Lloyd Cruz for lack of probable cause. In a seven -page decision, QCMTC Branch 33 Judge Alfredo Ampuan ruled in favor of Cruz.
Cruz, a matinee idol, claimed that the BIR failed to properly serve its summons as embodied in section 266 of the Tax Code and Revenue Memorandum Order (RMO) number 35-90 signed by former BIR commissioner Jose Ong on July 4, 1990.

BIR charged Cruz with violation of the Tax Reform Act of 1997 (R.A. 8424) for allegedly failing to present his book of accounts for 2004 to the BIR despite a summons. Ampuan, in his decision, said that the plaintiff failed to comply with its own rule as there was no evidence that Revenue Officer Nazarene Ibarra of Revenue District Office 39 South, Quezon City served the subpoena duces tecum to Marc Perez, the actor’s legal counsel.

The judge added that Ibarra failed to make a written report on the manner, date, place and identity, personal relationship or capacity of the person receiving the subpoena and other relevant information except when the court received her affidavit on May 14, 2010.