Republic of the Philippines

Supreme Court of the Philippines

MUNICIPAL TRIAL COURT IN CITIES
Branch 3
Cagayan de Oro City

PEOPLE OF THE PHILIPPINES, CRIM. Case No. M18-01-0194

Plaintiff For Violation of Section 266 of the
Tax Code
-versus-

ALEJANDRO MELECIO JR Y
LADESMA
Accused

X------------------------------------------/

JUDICIAL AFFIDAVIT
(of Shiela May Joy D. Mira)

The testimony of Shiela May Joy D. Mira is being offered for purposes of
proving the following:

A. That a tax investigation has been conducted against Alejandro Ladesma

Melecio Jr. for taxable year 2014;

B. That despite repeated notices, the accused failed to submit the

documents required in the audit;

C. That as a consequence a Subpoena duces tecum was issued to compel

the accused to submit books of accounts and other accounting records
enumerated in the Subpoena duces tecum but still failed to do so
thereby committing an act punishable under Section 266 of the National
Internal Revenue Code; and

D. To identify documents.
 I, Shiela May Joy D. Mira, of legal age, single, Filipino and an
employee of the Bureau of Internal Revenue presently assigned at RDO No.
99, Malaybalay City.

I am executing this Judicial Affidavit in behalf of the Bureau of Internal

Revenue, the private complainant in this case, in my official capacity as a
Revenue Officer of the said Office. The person examining me is Atty.
Alinaida M. Kapampangan, Legal Officer of the Bureau of Internal Revenue,
with office address at BIR Building, Westbound Terminal, Bulua, Cagayan
de Oro City where the examination was taken. The questions were asked in
the English Language which I speak and fully understand and I give my
answers thereto fully conscious that I do so under oath and is aware that I may
face criminal liability if proven that I gave false testimony or perjured
statements made hereunder.

For questions and answers propounded in Filipino, the same are

reflected in their corresponding translation in English. The documents
attached in this affidavit are faithful reproduction of the original copies.

1. Question: State your name and personal circumstances?

Answer: I am Shiela May Joy D. Mira, 25 years old, single, Filipino, and
an employee of the Bureau of Internal Revenue presently assigned in
Revenue District Office No. 99, Malaybalay City, as Revenue Officer 1.

2. Question: As a Revenue Officer, what are your functions?

Answer: As a Revenue Officer, we conduct audit/investigation on books
of accounts and other accounting records of assigned taxpayers pursuant
to a Letter of Authority (LOA) to determine their internal revenue tax
liabilities for a certain taxable year.

3. Question: Do you know the accused in this case?

Answer: Yes Ma’am.

4. Question: How did you know the accused?

Answer: I came to know the accused when I received a Letter of Authority
No. 099-2016-00000049 dated April 6, 2016 addressed to Alejandro
Ladesma Melecio Jr. authorizing us to examine his books of accounts and
other accounting records for the year 2014.

5. Question: What is a Letter of Authority?

Answer: It is an official document that empowers a Revenue Officer to
examine and scrutinize the books of accounts and other accounting records

JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 2

 of a certain taxpayer to determine the correct tax liability of the taxpayer
for a particular taxable year.

6. Question: I have here with me a copy of Letter of Authority No. 099-2016-

00000049 dated April 6, 2016 addressed to Alejandro Ladesma Melecio
Jr., is this the Letter of Authority authorizing you to examine the books of
accounts and other accounting record of the accused?

Answer: Yes.
(Copy of Letter of Authority No. 099-2016-00000049 dated April 6, 2016
is attached as Exhibit “A”)

7. Question: After the said Letter of Authority addressed to the accused was
issued, what did you do with it, if any?

Answer: I served the said Letter of Authority together with the Checklist
of Documentary Requirements.

8. Question: How did you serve the Letter of Authority together with the
Checklist of Documentary Requirements?

Answer: I went to the business address of the accused on April 21, 2016
and served the Letter of Authority together with the Audit Checklist of
Requirements. It was received by Joy Melecio, his Officer-in-
charge/authorized representative of Mr. Melecio.

9. Question: You mentioned Audit Checklist of Requirements, I have here

with me a copy of the Checklist of Documentary Requirements, is this the
one you are referring to?

Answer: Yes.
(Copy of Checklist of Documentary Requirements is attached as Exhibit
“B”)

10.Question: What is this Audit Checklist of Requirements or Checklist of

Documentary Requirements?

Answer: It is a list of documents required to be submitted by the named

taxpayer.

11.Question: After the service of the said Letter of Authority and the Audit
Checklist of Requirements, what happened next if any?

JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 3

 Answer: Since no books of accounts and other accounting records as
enumerated in the checklist of requirements were submitted, we prepared
the First Notice and served it on May 25, 2015.

12.Question: How was the First Notice served?

Answer: Like that of the Letter of Authority and Audit Checklist of
Requirements, I went to the business address of Mr. Melecio to serve the
First Notice and it was received by Evelyn Furog, an authorized
representative of Mr. Melecio.

13.Question: I have here with me a copy of the First Notice dated May 25,
2016, is this one you are referring to?

Answer: Yes.
(Copy of First Notice dated May 25, 2016 is attached as Exhibit “C”)

14.Question: What happened next if any?

Answer: Still, the taxpayer did not submit the required books of accounts
and other accounting records prompting us to prepare the Second and Final
Notice.

15.Question: After that, what happened next, if any?

Answer: On July 01, 2016, I went to the business address of Mr. Melecio
and served the Second and Final Notice dated June 17, 2016. It was
received by Vange Estillore, an authorized representative of Mr. Melecio.

16.Question: I have with me a copy of the Second and Final Notice dated
June 17, 2016, is this one you are referring to?

Answer: Yes.
(Copy of the Second and Final Notice dated June 17, 2016 is attached as
Exhibit “D”)

17.Question: After the service of the Second Notice, what happened to the
documents required to be submitted by the taxpayer?

Answer: Since none of the documents required to be submitted was given

by the accused, I then prepared a Memorandum dated October 20, 2016
requesting that a Subpoena Duces Tecum be issued against Mr. Melecio to
compel him, for the last time, to submit his books and other accounting
records necessary in the conduct of the audit and investigation.

JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 4

18.Question: I have with me a copy of a Memorandum dated October 20,
2016, is this one you are referring to?
Answer: Yes.
(Copy of the Memorandum dated October 20, 2016 is attached as Exhibit
“E”)

19.Question: What happened to your request, if any?

Answer: The Regional Director issued a Subpoena Duces Tecum on
January 06, 2017 addressed to the accused Alejandro Ladesma Melecio Jr.
commanding him to appear at the Office of the Chief, Legal Division on
January 20, 2017 at 10:00 am and to bring with him the documents listed
in the said subpoena.

20.Question: I have with me a copy of the Subpoena Duces Tecum dated

January 20, 2017, is this one you are referring to?

Answer: Yes.
(Copy of the Subpoena Duces Tecum dated January 20, 2017 is attached
as Exhibit “F” and F-1”)

21.Question: After the issuance of the said Subpoena Duces Tecum, what
happened next, if there was any?

Answer: I went to the registered address of the accused on January 9, 2017

to serve the Subpoena Duces Tecum. It was acknowledged and received
by his authorized representative, Joy Melecio.

22.Question: What happened on January 20, 2017?

Answer: On January 20, 2017, the accused was supposed to appear at the
Office of the Chief of the Legal Division of BIR Revenue Region 16 to
comply with the subpoena.

23.Question: Did he comply with the said subpoena?

Answer: No. He did not.

24.Question: Why do you say so?

Answer: Because he did not appear nor submit the documents required by
the Subpoena on the said scheduled date.

JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 5

25.Question: Do you have anything else to say?
Answer: Nothing more.

26.Question: Will you affix your signature below to affirm and confirm that
the statements you made are true and correct to the best of your knowledge
and belief?

Answer: Yes.

Done and executed this 21st of May 2018 in the City of Cagayan de
Oro.

SHIELA MAY JOY D. MIRA

Affiant

SUBSCRIBED AND SWORN to before me this 21st day of May 2018

in the City of Cagayan de Oro with the affiant exhibiting to me her BIR
Identification Card bearing serial number 00020526.

ALINAIDA M. KAPAMPANGAN
Attorney II

JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 6

 ATTESTATION

I, ALINAIDA M. KAPAMPANGAN, with office address at 3F, BIR

Building, Bulua Terminal, Cagayan de Oro City, attest under oath as follows:
I personally conducted the examination of Shiela May Joy D. Mira, an
employee of the Bureau of Internal Revenue with Office Address at Revenue
District Office No. 99, MalaybalayCity, the representative of private
complainant Bureau of Internal Revenue in Crim. Case No.M18-01-0194
before the Municipal Trial Court in Cities, Branch 3, Cagayan de Oro City;

I faithfully recorded the questions I asked Sheila May Joy D. Mira and
the answers she gave me and neither I nor any person coached Ms. Mira in
her answers.

Done and executed this 21stday of May 2018 in the City of Cagayan de
Oro.

ALINAIDA M. KAPAMPANGAN
Affiant

SUBSCRIBED AND SWORN to before me this 21st day of May 2018

in the City of Cagayan de Oro with the affiant exhibiting to me her BIR
Identification Card bearing serial number 00022456.

JOHAIRA B. SAID-BADRON
Officer-in-Charge, Legal Division

Copy furnished:
JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 7
ACP RAMIER BATBATAN
Office of the City Prosecutor
Cagayan de Oro City

ATTY. JENNY G. UPLINGER

Counsel for the Accused
Cuenca Paurillo Alag, & Co., CPAs
Door 1, 3rd Floor, Southbank Plaza
Corner Velez-Yacapin Sts., Cagayan de Oro City

JUDICIAL AFFIDAVIT OF SHIELA MAY JOY D. MIRA 8