LV LAW OFFICES

15 May 2022

GAGA BEAR
The Proprietor/Owner
Trendy Ka Ngayon

MS. GAGA:

Greetings. This concerns the product that my client, Liwanag sa Dilim, purchased from your online shop
yesterday, 14 May 2022. It appears that there was an alteration in the color of the product (sofa cover)
that you delivered, which is blue instead of gray. However, a perusal of the conversations between you
and my client would show that before purchasing the product, my client even clarified with you if the
color of the product was “gray palm” and you replied in the affirmative.

To her severe surprise, the color of the product that you delivered is blue and not gray. Unfortunately,
when she reported the matter to you, instead of rectifying your lapse, you preferred to vex her and even
threatened to malign her on social media and post her picture, which is a crime under Republic Act No.
10175 or otherwise, the “Cybercrime Prevention Act of 2012”. Further, as it shows, you did not issue to
my client the sales invoice required under Section 237 of the National Internal Revenue Code, which
states:

“SEC. 237. Issuance of Receipts or Sales or Commercial Invoices. –

(A) Issuance. - All persons subject to an internal revenue tax shall, at the point[208] of each sale and transfer of
merchandise or for services rendered valued at One hundred pesos (P100.00)[209] or more, issue duly registered
receipts or sales or commercial invoices, showing the date of transaction, quantity, unit cost and description of
merchandise or nature of service: Provided, however, That where the receipt is issued to cover payment made as
rentals, commissions, compensations, fees, receipts or invoices shall be issued which shall show the name, business
style, if any, and address of the purchaser, customer or client xxx

Hence, you are demanded to rectify your lapses by doing the following:
(a) Communicate with my client and issue an apology;
(b) Replace the product with the correct item; and
(c) Issue the sales invoice receipt required under Section 237 of the National Internal Revenue Code.

Therefore, you are given twenty–four (24) hours to rectify your lapses. Otherwise, I shall be
constrained to assist my client in filing the appropriate criminal charges, including “Estafa”, and
violation of Section 237 of the National Internal Revenue Code.

Thank you. I look forward to your immediate compliance.

Best regards,

Atty. QQ