Characters:

Heather Lopez- Main Lead (Defendant 1)

Vesarius Riego- Main Lead (Defendant 2)
Freya Cuevas- Accountant
Louie Valix-Business Partner (other business)
Secret Agent/Undercover cop
Police Officers:
(1)
(2)
(3)
Tax Collector
1st Scene: Cellphone at hand
-Text message includes tip from anonymous sender about tax evasion regarding one large company.

2nd scene: COURTROOM

*(Scene: A crowded courtroom. The judge, a stern-looking woman, presides over the proceedings.
The room is filled with lawyers, spectators, and the defendants.)

JUDGE (Chloe): (addressing the defendants) "You stand accused of tax evasion. How do you
plead?"

Vesarius (Nathaniel): (nervously) "Guilty, Your Honor."

Heather (Sarah): (defiantly) "Not guilty. I did nothing wrong."

*(Scene: Present day, the courtroom. Heather (defendant 1) and Vesarius (defendant 2) are being
questioned by the prosecutor individually. With extras)

PROSECUTOR (Welsh): (firmly) "Ms. Lopez, can you explain why you claimed false deductions on
your tax returns?"

HEATHER (Sarah): (defensively) "I didn't know it was illegal. Vesarius told me it was a legitimate
loophole."
PROSECUTOR (Welsh): (skeptically) "And you believed him?"
---------
PROSECUTOR(Welsh): (firmly) "Mr. Riego, can you explain why you failed to report your offshore
accounts?"

(Offshore accounts-An offshore, or overseas, bank account is one that you have in a country you
don't reside in. They allow you to make and receive payments, hold money and set up savings and
investment accounts in multiple currencies.)

VESARIUS (Nathaniel): (smugly) "I have nothing to hide. I have reported everything."

3rd scene: FLASHBACK

Extras
Vesarius
Louie
Knoxx
Heather
freya

FM Company was founded by Mr. Vesarius Riego, it started from a small company and it was
managed well.

(BIR OFFICE)
 ExtraS
 Vesarius
 Knoxx
Vesarius himself went to the BIR Office to pass the financial statements and also to pay the taxes. He
was then given a recognition of him being one of the top tax payers here in the Philippines.

Knoxx Montefalco (Reymart): (handshake) Congratulations for paying your taxes on time and being
one of the biggest tax contributors.

Vesarius (Nathaniel): I am deeply honored Mr. Montefalco

The next day…

Office of Vesarius
 Vesarius
 Heather
 Extras
 Secret agent
(Ipakita lang dinhi na si Vesarius is pasulod sa iyang company and then ginagreet siya sa iyang
employees habang pasulod siya sa iyang office)
Moment passed…
He has a friend named Heather which gibisita siya sa workplace nya para icongratulate kay
narecognize siya sa pagiging one of the people who is on the top taxpayers here in the Philippines
and consecutively paying taxes.

Heather entering the office of Vesarius..

Heather (Sarah): Wow, I’ve seen the news. Congratulations nga pala, isa ka sa mga top people na
nagbabayad ng malaking buwis, and for the record of 5 consecutive years already. I’m so proud.
(Happily teasing)

Vesarius (Nathaniel): Well, Thank you! It was an honor to be recognized, Ginagawa ko lang naman
yung tama and besides my company is earning a lot already.
Heather (Sarah): This calls for a celebration!

Next day….
Office of Vesarius
 Vesarius
 Louie
 Extras
 Secret agent
Louie visits Vesarius the next day after hearing the news. He convinced Vesarius to lessen his tax
payments cause it would surely be a great amount of money.

Vesarius (Nathaniel): Ano?! Ba’t ko naman yan gagawin. I am earning large sum of money and it is
obviously stated on the law to pay taxes depending on the Net Income of the company.

Louie Valix (Jedy): Yes, I know. But think about it, that large sum of money could help you build
more businesses in the future. Hindi ba sabi mo nga, may naiisip kang dagdag Negosyo, isipin mo na
lang nang mabuti kung gaano kalaki ang maitutulong ng malaking halaga na ipambabayad mo sana
ng buwis.
Vesarius (Nathaniel):(confused and thinking deeply) But this is very illegal. And paano ko naman
yan gagawin?

Louie Valix (Jedy): I’m sure you already have a lot of connections, money is the key, bro! Think
about it.

(Ipakita lang kung paano nag isip si Vesarius)

Office of Vesarius
 Vesarius
 Freya
 Extra
 Secret agent
Gicontact niya diri si Accountant-Freya Cuevas (Osias), he wanted a deal with her regarding his FM
company’s financial reports.
Vesarius: Help me to lessen my tax payments.

Freya: I’m sorry, I can’t do that. It will bring dishonour on my name when everything gets bad.

Vesarius: Oh I know you needed a large sum of money for your sister’s education hmm (handed out
the folder with a large sum of money) I guess this will do.

Freya (thinking thoroughly): It’s a deal then.

Vesarius: You know what to do.

(After that meeting with the accountant, he finally decided to call his business partner Louie to meet
him up)

*Scene: Flashback with Business partner, Louie Valix.)

Louie: (whispering) "Listen, Vesarius. I know a guy who can help you hide your money offshore. It's
completely legal."

Vesarius: (eagerly) "Tell me more."

*(Scene-still a flashback: The two defendants, Vesarius and Heather, sit in a coffee shop, having
coffee.)
HEATHER: (hesitant) Sigurado ka ba dito? I mean, ayokong masangkot sa mga illegal na
transaksyon

VESARIUS: (with a sly grin) "Trust me, Heather. Di tayo papalya dito and my business partner
suggested this one, this is legal. We'll make millions. "

HEATHER: (smiling) "Well then, I'm in. Let's do it."

Scene (back on the BIR Office)

A quarter had passed, Vesarius file his taxes but the BIR officer wondering why the net Income and
the tax has been quite low knowing he has a large company. Another quarter passed still the same
low payment of taxes but the company has not been seeing signs of bankcruptcy. Until the last
quarter of the year same scenario gihapon na baba ang ginabayaran na tax ni Vesarius which is
naghinala na ang BIR officer kay for consecutive years naging top tax payer si Vesarius then
suddenly ato na kadako ang gibaba sa ginabayaran na tax niya.

*(Scene: Vesarius and Heather's meeting with the accountant, Ms. Freya Cuevas.)

A month later…
(Shaking hands before settling down and tackling about their supposed proposition)
(Ms. Cuevas helped them before, but refused to offer help anymore)
MS. CUEVAS: (shaking his head) "I'm sorry, this matter is getting serious and I've warned you
already that this case is illegal. I can't help you anymore."

VESARIUS: (threateningly) "You don't want to mess with us, Cuevas. Just keep your mouth shut."

(Ms. Lopez and Mr. Riego walked out after the meeting with Ms. Cuevas)
(Neither they know there was someone who's secretly watching their every move. One employee
approach Ms. Cuevas and confronted her about what she knew.)

(Diri na part is nakalimtan nila tung folder which ilang gihatag sa accountant and nagacontain ug
important files)
Ms. SA: I have been watching for weeks now, I know that two persons you've met up with. Should I
elaborate?

Ms. Lopez: I don't know what you're talking about. Please excuse me.

(Diri na part is nakalimtan nila tung folder which maglead na makabuhat ug warrant of arrest ang
police and also maging part sa evidence against sa 3, apil ang accountant.Nakita ni SA ang folder
and iyaha gihatag ang files sa chief of police na nasssign sa case)

(Ms. Lopez can't get over about what happened, she's been frustrated) (the accountant is anxious)

Tomm morning: (at the company's office)

3 police officers went to the office with an arrest warrant for Mr. Riego and Ms. Lopez

(the other police give the arrest warrant to them, after reading it they were arrested)

Police Officer: "Good evening, Mr. Riego and Ms. Lopez . I'm Officer Johnson. I have a warrant here
for your arrest on charges of tax evasion."

Mr. Riego: "This must be some kind of mistake, Officer. We've always paid our taxes."

Police Officer: "I understand this may come as a shock, but the evidence suggests otherwise. The tax
authorities have found discrepancies in your financial records."

Ms. Lopez: "But we've done nothing wrong! We've always trusted our accountant with these matters."

Police Officer: "That may be, ma'am, but it's something you'll need to discuss with your lawyer. Right
now, I have to take you both into custody. You have the right to remain silent. Anything you say can
and will be used against you in a court of law..."

(giposasan na sila diri kay dalhon sa presinto)

(End of flashback)
*(Scene: Present day, the courtroom.)
Judge: "This court is now in session. Prosecutor, you may begin."

Prosecutor: "Thank you, Your Honor. Ladies and Gentlemen of the jury, we are here today because
the defendants, Mr. Riego and Ms. Lopez, have been charged with tax evasion. The evidence we will
present will show a clear and deliberate attempt to defraud the government."

Defense Lawyer: "Objection, Your Honor. The prosecutor is making assumptions about my clients'
intentions."

Judge: "Sustained. The prosecutor will refrain from making assumptions. Please stick to the facts."

Prosecutor: "Apologies, Your Honor. As I was saying, we have evidence of discrepancies in the
defendants' financial records, which we believe indicate tax evasion."

Defense Lawyer: "Your Honor, if I may? The so-called 'discrepancies' the prosecutor refers to could
easily be explained by accounting errors. My clients trusted their accountant, who unfortunately made
mistakes. This is not a crime, but a regrettable oversight."

Judge: "The defense makes a valid point. Prosecutor, how do you respond?"

Prosecutor: "Your Honor, while it's true that accounting errors can occur, the scale and consistency of
these 'errors' suggest otherwise. Furthermore, we have evidence that the defendants made large,
unreported cash transactions that coincide with these discrepancies."

Defense Lawyer: "Your Honor, these transactions were gifts, not income. They were under no
obligation to report them. As for the 'consistency' of the errors, that only proves the incompetence of
their former accountant, not any wrongdoing on my clients' part."

Judge: "The court will take these arguments into consideration. Let's proceed with the presentation of
evidence. Remember, we seek the truth, not assumptions or conjectures."

Prosecutor: "Your Honor, at this time, we would like to call the defendants' former tax accountant, Ms.
Cuevas, to the stand."
(Ms. Cuevas takes the stand)
Judge: The court will now hear the defense's witness. Please state your name and occupation for the
record.

Miss Cuevas: Your Honor, my name is (name), and I am a tax accountant by profession.

Judge: Proceed with the pledge of truth.

Miss Cuevas: I am Freya Cuevas, I solemnly affirmed that I will tell the whole truth, and nothing but
the truth. I understand that I would be committing perjury if I said anything untruthful.
(While Freya, the accountant/witness saying her pledge of truth in the court, the flashback begins on
how the secret agent convince her to be the witness)

Prosecutor: Ms. Cuevas, you were involved in a tax evasion scheme, is that correct?
Ms. Cuevas: Your Honor, I admit that I was initially involved in the scheme. However, I am here today
to rectify my mistake and provide crucial information as a witness. I've been working as an accountant
of their company for years.
Defense Lawyerr: Objection, Your Honor! This witness has already admitted to her involvement in the
tax evasion scheme.
Judge: Sustained. Ms. Cuevas, please continue with your explanation.
Ms. Cuevas: Your Honor, I realized the gravity of my actions and the consequences they would have
on my professional integrity and the law. As I delved deeper into the scheme, my conscience started
to weigh heavily on me.

Prosecutor: Ms. Cuevas, can you describe the moment when you decided to decline the offer and
become a witness for the prosecution?
Ms. Cuevas : It was a pivotal moment, Your Honor. I began to understand the impact of my actions
not only on myself but also on innocent individuals and the integrity of the tax system. I couldn't bear
the thought of living with the guilt and the constant fear of being caught.

Defense Lawyer: Your Honor, I object! This witness is attempting to portray herself as a victim when
she willingly participated in the illegal activity.

Judge: Overruled. Ms. Cuevas, please continue.

Ms Cuevas: Your Honor, I take full responsibility for my initial involvement. However, I stand here
today to expose the truth and assist in bringing those responsible to justice. I am cooperating fully
with the authorities and providing them with valuable information that will aid in dismantling the tax
evasion operation.

Prosecutor: I have here list of the financial reports that Mr. Riego has. Can you identify this?

Ms. Cuevas: Yes. I made those financial reports for Mr. Riego.

Prosecutor: "Ms Cuevas, during your time as the tax accountant for these defendants, did you
observe any irregularities in their financial records?"

Ms.Cuevas "Yes, I did. I discovered deliberate attempts to conceal income and manipulate expenses
in order to evade taxes."

Prosecutor: "Could you please provide specific examples of these irregularities?"

Ms. Cuevas: "Certainly. On multiple occasions, I found unreported cash transactions, falsified
invoices, and inflated deductions. It was clear to me that these actions were done with the intent to
evade taxes."

Defense Lawyer: "Objection, Your Honor! The witness's testimony is based on speculation and
personal opinion."

Judge: "Overruled. The witness's expertise as a tax accountant allows him to provide insight into
these matters. Please continue, Ms. Cuevas"

Prosecutor: "Thank you, Your Honor. Ms Cuevas, did you confront the defendants about these
irregularities?"

Ms. Cuevas: "Yes, I did. I raised my concerns with them, advising them to rectify the situation and
properly report their income. However, they disregarded my advice and continued their tax evasion
practices."

Defense Lawyer: "Objection, Your Honor! The witness's testimony is biased and lacks concrete
evidence. We believe this is a misinterpretation of the defendants' financial records."
Judge: "Objection sustained. While the witness's testimony is significant, it is ultimately up to the jury
to determine the weight and credibility of the evidence presented."

Prosecutor: "Thank you, Your Honor. We have presented multiple pieces of evidence, including the
testimony of the defendants' former tax accountant, Ms. Cuevas We believe it is clear beyond a
reasonable doubt that the defendants intentionally engaged in tax evasion."

Judge: "Having considered all the evidence and testimonies presented, the court finds the
defendants, Mr. Riego and Ms. Lopez guilty of tax evasion. Tax evasion is a serious offense that
undermines the integrity of our tax system. Therefore, I hereby sentence both defendants to pay the
owed taxes, along with appropriate fines and penalties, and serve a term of probation."

Defense Lawyer: "Your Honor, we respectfully request leniency and ask for the court's consideration
in light of our clients' lack of prior criminal history and their willingness to rectify their mistakes."

Judge: "The court acknowledges the defense's request for leniency. However, the seriousness of the
offense warrants a firm response. The defendants will be given an opportunity to make amends
through the payment of taxes owed and adherence to the terms of their probation."