The Bureau of Internal Revenue (BIR) welcomed the recent action of the Department of Justice (DOJ) in filing eighteen (18) criminal Information before the Court of Tax Appeals against two (2) business enterprises and their corporate officers for their involvement in fraudulent transactions using ghost receipts.
On April 10, 2025, Secretary of Justice Jesus Crispin Remulla filed charges against E.D. Buenviaje Builders, Inc. (E.D. Buenviaje) and Synergy Sales International Corporation (SSIC), as well as their responsible officers, for multiple violations of Sections 254 (Attempt to Evade or Defeat Tax) and 255 (Failure to Supply Correct and Accurate Information) of the National Internal Revenue Code (NIRC) of 1997, as amended.
The charges stemmed from complaints filed by the BIR on November 22, 2023, following a rigorous investigation that uncovered the companies’ use of fraudulent receipts issued by ghost corporations namely: Buildforce Trading, Inc. and Decarich Supertrade, Inc. These entities had no legitimate business operations and were set up solely to issue ghost receipts in exchange for a fee. E.D. Buenviaje and SSIC used the bogus receipts to substantiate fictitious purchases, claim illegal input VAT credits, and declare overstated expenses, effectively reducing their tax liabilities.
The DOJ found a prima facie case with reasonable certainty of conviction and indicted the following individuals: Ernesto S.D. Buenviaje and Ruselle Anne A. Buenviaje of E.D. Buenviaje; and Arthur See and Betty Lim See of SSIC.
The corresponding civil liability arising from these violations is approximately Php 73,327,789.20, exclusive of penalties and surcharges.
This case is part of a broader government crackdown on ghost receipt schemes. The DOJ had earlier indicted Buildforce and Decarich in 2022. Those cases remain pending before the Quezon City courts.
BIR Commissioner Romeo D. Lumagui, Jr. emphasized that this development is a strong signal to erring taxpayers, “This case reinforces our relentless campaign to stop the use of Ghost Receipts. Buyers and Users of Ghost Receipts will be imprisoned.”
