BIR files 23 tax cases over PHP1.41B in ‘ghost receipts’

The Bureau of Internal Revenue on Wednesday filed 23 criminal complaints before the Department of Justice against 23 corporations, 56 corporate officers, and 17 certified public accountants allegedly involved in tax evasion through the use of ghost receipts.

The complaints stem from a total tax deficiency of PHP1.41 billion resulting from fraudulent transactions disguised as legitimate business expenses, according to BIR Commissioner Romeo D. Lumagui Jr.

“We have filed another set of criminal cases against those who use ghost receipts—23 tax evasion cases against 23 corporations, 56 corporate officers, and 17 accountants,” Lumagui said in a statement. “All of whom are involved in the use of ghost receipts to evade taxes.”

The companies implicated span several sectors, including construction, manufacturing, food, electronics, entertainment, marketing, and retail. The BIR said these entities claimed deductions from fake purchases made from non-operating businesses, referred to as ghost corporations, to reduce their tax liabilities.

According to the BIR, these ghost corporations exist only on paper and lack actual operations, employees, or tangible assets. The receipts they issue simulate legitimate expenses but have no real underlying transaction.

The BIR noted that it has already secured DOJ resolutions indicting both sellers and buyers of ghost receipts in previous cases, with several now pending trial.

In 2023 and 2024, the DOJ issued a series of resolutions against companies such as Redington Corp. (Nov. 30, 2023), Decarich Supertrade Inc. (Jan. 24, 2024), Buildforce Trading Inc. (Feb. 21, 2024), and CrazyKitchen Foodtrade Corp. (Mar. 14, 2024), among others.

Other companies with DOJ indictments include Equator Energy Corp., Total Metal Corp., Gammon Resources Inc., CHK Steel Inc., and Synergy Sales International Corp.

Some cases involve large and well-known firms. Ever Bilena Cosmetics Inc. was indicted on March 7, 2025, while CHG Global Inc., the company behind World Balance, was named in a May 23, 2025, resolution.

“We will not stop filing tax evasion cases against those who use ghost receipts,” Lumagui said. “We have filed, and won, criminal cases before the DOJ even against large companies such as that of Ever Bilena and World Balance. The DOJ found probable cause to indict them for tax evasion for their use of ghost receipts. We will not stop. The proliferation and use of ghost receipts ends now.”

According to the BIR, cases against the indicted corporations are now pending before various regional trial courts nationwide.