MENDEZ vs PEOPLE G.R. No. 179962
June 11, 2014
DR. JOEL C. MENDEZ, Petitioner, vs. PEOPLE OF THE PHILIPPINES n! CO"RT OF T#$ #PPE#LS, #PPE#LS, Respondents.
FACTS:
1. Dr. Dr. Joel Joel Mende Mendez z was the sole proprietor of 6 dierent businesses a. 1. Mendez Mendez Body Body and and Face Face Salon Salon and and Spa Spa . !e"s#e$ed !e"s#e$ed w#% !even&e !even&e Ds#$c# Ds#$c# O'ce O'ce (!DO) No. *+ *+ , So&#% So&#% -&ezon -&ezon C#y . /. Mendez Mendez Body Body and and Face Face Salon Salon and and Spa Spa . !e"s# !e"s#e$e e$ed d w#% w#% !DO !DO No. No. *+ , So&#% So&#% -&ezon -&ezon C#y C#y c. *. Mendez Mendez Body and Face Salon Salon and Spa Spa . !e"s#e e"s#e$e $ed d w#% w#% !DO !DO No. No. 0 , C&ao C&ao d. 0. Mendez Mendez Body Body and and Face Face S2n S2n Clnc Clnc . !e"s# !e"s#e$e e$ed d w#% w#% !DO !DO No. No. 03 03 , Eas# Eas# Ma2a# Ma2a# e. 4. 5e"% e"% L Less ess Cen#e$ Cen#e$ . !e"s#e e"s#e$e $ed d w#% w#% !DO !DO No. No. /1 6.
7. Men Mende dez z 5e 5e"% "% Les Less s Cen# Cen#e$ e$ . !e"s# !e"s#e$e e$ed d w#% !DO No. No. 0 , Calas Calasao ao Pan"as Pan"asnan nan
/. Pe##one$ Pe##one$ 6aled #o 8le an nco9e #a $e#&$n $e#&$n on #%ose &snesses &snesses d&$n" d&$n" #%e #aale yea$s yea$s /1 #o /1*.
3. 5%en a co9plan# was 8led a"ans# %9 y #%e B;! 6o$ 6al&$e #o 8le an nco9e #a $e#&$n< pe##one$ admitted #%a# %e %as een ope$a#n" as a sn"le p$op$e#o$ &nde$ #%ese #$ade na9es in Quezon City, Makati, Daupan and !an "ernando. a. B&# %e co&n#e$ed #%a# #%ese businesses #ere reistered only in $%%3 < and #%&s #ere not yet in e&isten'e. 0. An nformation was 8led a"ans# %9 n #%e Court of (a& )ppeals 6o$ vola#on o6 A$#. /44 o6 #%e Ta !e6o$9 Ac# o6 1++3< w%c% $eads a. That on or or about the the 15th day day of April, April, 2002, at at Quezon City City,, and within within the jurisdiction jurisdiction of the CTA! CTA! the abo"e na#ed na#ed accused, a duly re$istered re$istered ta%payer, ta%payer, and sole proprietor of &'ei$h (ess Center& with principal o)ce at *o. +1 oces A"enue, Quezon City, and with se"eral branches in Quezon City, Makati, San Fernando and Dagupan City , did then and there, wilfully, unlawfully and feloniously fail to -le his nco#e Ta% eturn /T with the ureau of nternal e"enue for the ta%able year 2001, to the the da#a$e and prejudice prejudice of the the o"ern#ent in the the esti#ated a#ount of 31,04,6+.04, e%clusi"e of penalties, surchar$es surchar$es and interest. . #o w%c% he plead not uilty.
*. A6#e$ %s a$$a"n9en#< #%e p$osec&#on 8led a motion to amend the information, w%c% wo&ld $ead: a. That on or about the 15th day of April, 2002, at Quezon City, and within the jurisdiction of the CTA! the abo"e na#ed accused, doin$ business under the na#e and style of &'ei$h (ess Center&78endez 8edical roup&, with se"eral branches in Quezon City, 8untinlupa City, 8andaluyon$ City and 8a9ati City, did then and there, wilfully, unlawfully and feloniously fail to -le his inco#e ta% return /T with the ureau of nternal e"enue for inco#e earned for the ta%able year 2001, to the da#a$e and prejudice of the o"ern#ent in the esti#ated a#ount of31,04,6+.04, e%clusi"e of penalties, surchar$es and interest i. chan$e in the date in the co##ission of the cri#e fro# 2001 to 2002: ii. the addition of the phrase &for inco#e earned.& iii. Business name was changed to ;'<= (<>> C<*T<78<*?<@ 8A* D<*A*? o#itted, 8A*?A(BE*, 8B*T*(B3A added 7. Pe##one$ 6aled #o 8le a co99en# on #%e 9o#on. a. T%e 9o#on was "$an#ed. 3. Pe##one$ now assals #%e vald#y o6 #%e a9ended n6o$9a#on. (PET;T;ON FO! CE!T;O!A!; AND P!O=;B;T;ON) a. =e con#ends #%a# #%e prose'ution+s amendment is a substantial amendment p$o%#ed &nde$ Sec#on 10< !&le 11 o6 #%e !evsed !&les o6 C$9nal P$oced&$e.
i. ;# s s&s#an#al n na#&$e eca&se its additional alleations alter the prose'ution+s theory o6 #%e case so as #o 'ause surprise to him and ae't the form of his defense . ii. T%&s< %e was not properly informed of the nature and 'ause of the a''usation aainst him. !!-/ 5ON #%e p$osec&#on>s a9end9en#s 9ade a6#e$ #%e pe##one$>s a$$a"n9en# are substantial in nature and 9&s# pe$6o$ce e dened? 0D/ 2 !-4!()2() )M2DM2( 1. (he 5'hane5 in the date from $%%1 to $%%$ and the addition of the phrase 5for in'ome earned5 a. pe##one$ s#ll aselessly elao&$ed #%e pon# n #s p$esen# pe##on y c#n" #%e e$$oneo&s con#en# o6 #%e p$osec&#on>s 9o#on #o a9end ns#ead o6 #%e o$"nal n6o$9a#on #sel6 . T%a# #%e ac#&al da#e o6 #%e co99sson o6 #%e o@ense pe$#ans #o #%e yea$ // s only conss#en# w#% #%e alle"a#on n #%e n6o$9a#on on #%e #aale yea$ # cove$s< .e.< 6o$ #%e #aale yea$ /1. Snce #%e n6o$9a#on alle"es #%a# pe##one$ 6aled #o 8le %s nco9e #a $e#&$n 6o$ #%e #aale yea$ /1< #%en #%e o@ense co&ld only possly e co99##ed w%en pe##one$ 6aled #o 8le %s nco9e #a $e#&$n e6o$e #%e d&e da#e o6 8ln"< w%c% s on Ap$l o6 #%e s&cceedn" yea$< //. Acco$dn"ly< #%e add#on o6 #%e p%$ase 6o$ #%e nco9e ea$ned e6o$e #%e p%$ase 6o$ #%e #aale yea$ /1 canno# &# e a 9e$e 6o$9al a9end9en# snce #%e added p%$ase 9e$ely s#a#es w#% add#onal p$ecson so9e#%n" #%a# s al$eady con#aned n #%e o$"nal
n6o$9a#on< .e.< #%e nco9e #a $e#&$n s $e&$ed #o e 8led p$ecsely 6o$ #%e nco9e ea$ned 6o$ #%e p$ecedn" #aale yea$.
$. (he addition of the phrase 5doin business under the name and style of Mendez Medi'al roup and the 'hane and7or addition of the bran'hes of petitioner+s operation a. nde$ #%e Na#onal ;n#e$nal !even&e Code< a pe$son p$ac#cn" %s p$o6esson 9&s# 8le an nco9e #a $e#&$n on %s 2CM "8M ) !-8C! . Snce #%e petitioner operates as a sole proprietor 6$o9 #aale yea$s /1 #o /*< #%e petitioner should ha9e :led a 'onsolidated return 2 0! ;82C;) ;)C " 4-!2!! < reardless of the number and lo'ation of his other bran'hes.
i. Conse&en#ly< the 'hane and7or addition of the bran'hes of the petitioner+s operation in the information does not 'onstitute substantial amendment eca&se # does not 'hane the prose'ution+s theory that the petitioner failed to :le his in'ome ta& return. 1. ;((28+! ")-8 ( " 0! 8(-82 and 'onse i. Me$ely an added desc$p#on o6 #%e &sness ope$as#ons o6 #%e pe##one$ 1. Beca&se %s &snesses a$e not separate ?uridi'al entities a. A sole proprietorship s a 6o$9 o6 &sness o$"anza#on condu'ted for pro:t by a sinle indi9idual, and $e&$es #%e p$op$e#o$ o$ owne$ #%e$eo6< l2e #%e pe##one$acc&sed< #o se'ure li'enses and permits, reister the business name, and pay ta&es to the national o9ernment #ithout a'
