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Computer shop charged for failure to issue sales invoice The

 18 December 2014
Computer shop charged for failure to issue sales invoice
The Bureau of Internal Revenue (BIR) today filed a criminal complaint with the
Department of Justice against LITEWARE COMPUTERS CORPORATION (LITEWARE) for nonissuance of receipts penalized under Section 237, in relation to Section 264, of the National
Internal Revenue Code of 1997, as amended (Tax Code).
Likewise charged were DOMINIC MARK D. BERNAS and JOHANNA N. BERNAS, President
and Treasurer, respectively, of LITEWARE.
LITEWARE is a domestic corporation registered with the Securities and Exchange
Commission (SEC) with office address at No. 58-C Kamias Road, West Kamias, Quezon City. Its
primary purpose is to engage in the trading of goods such as computers.
The case against LITEWARE stemmed from the information provided by veteran
broadcaster, Ted Failon. According to him, LITEWARE failed to issue a sales invoice for the
purchase of a 15 inch MacBook PRO laptop worth P90,500.00 by his daughter and her boyfriend,
despite repeated demands. He likewise stated that instead of the required sales invoice,
LITEWARE issued an unregistered delivery receipt and acknowledgment receipt and that an
additional 12% Value Added Tax (VAT) will be charged if it were to issue an official receipt.
Acting on the said report, the BIR issued a mission order. The chief investigator of the
revenue region posed as a customer and bought an Apple Magic Mouse worth P3,400.00. True
enough, respondent LITEWARE only issued an unregistered delivery receipt for the said purchase.
Thereafter, BIR investigators served the Mission Order on the corporation and
apprehended booklets of Acknowledgment Receipts, Collection Receipts, Delivery Receipts, ACJ
Mobile Gadgets Sales Invoice, and ACJ Collection Receipts.
The findings led to the conclusion that LITEWARE has not been issuing duly-registered
sales invoices to its customers despite the mandatory requirement of the law requiring persons
subject to an internal revenue tax to issue duly-registered sales invoices or receipts.
The case against LITEWARE COPMPUTERS CORPORATION, and its responsible corporate
officers – President DOMINIC MARK D. BERNAS & Treasurer JOHANNA N. BERNAS - is the 325th
filed under the RATE program of the BIR under the leadership of Commissioner Kim S. JacintoHenares. This is likewise a RATE case of Revenue Region No. 7, Quezon City. (reytdlc)
### (original signed) Please refer to: REYMARIE T. DE LA CRUZ, Chief, PIED, 9243245 (original signed) Approved for Release: ESTELA V. SALES, Deputy Commissioner of Internal Revenue, Legal Group H‐1 
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