The BIR filed multiple criminal complaints against buyers of ghost receipts
The Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui Jr. filed multiple criminal complaints before the Department Justice (DOJ) today, August 7, 2025, against twenty-three (23) corporations, fifty-six (56) corporate officers, and seventeen (17) certified public accountants (CPAs) involved in fraudulent transactions to evade the proper payment of taxes—commonly known as the use of “Ghost Receipts.”
“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. All of whom are involved in the use of Ghost Receipts to evade taxes,” Commissioner Lumagui stated.
The criminal complaints filed involved multiple violations of tax evasion, failure to supply correct and accurate information, perjury and false reporting relative to Ghost Receipts. These corporations and individuals belonged to various business industries like constructions, manufacturing, food, electronics, entertainment, marketing, retail, and constructions. They obtained multiple suspicious purchases from ghost corporations or those corporations that exist only on paper but without actual business operations, employees, or tangible assets. These suspicious purchases were linked to ghost receipts which have no actual transactions and were only used to create the appearance of legitimate business expenses/purchases to lower tax payments. The BIR lost 1.41 billion pesos in taxes to these fraudulent transactions.
The BIR already won before the DOJ all the criminal complaints against sellers of ghost receipts and multiple criminal complaints against buyers of ghost receipts, along with their corporate officers and accountants. To recall, the DOJ issued the following:
- Resolution dated November 30, 2023, against REDINGTON CORPORATION.
- Resolution dated January 24, 2024, against DECARICH SUPERTRADE INC.
- Resolution dated February 21, 2024, against BUILDFORCE TRADING INC.
- Resolution dated March 14, 2024, against CRAZYKITCHEN FOODTRADE CORP.
- Resolution dated September 17, 2024, against EVERPACIFIC INC.
- Resolution dated September 17, 2024, against UNIMAKER ENTERPRISE INC.
- Resolution dated September 17, 2024, against E.D. BUENVIAJE BUILDERS INC.
- Resolution dated October 21, 2024, against EQUATOR ENERGY CORP.
- Resolution dated October 21, 2024, against TOTAL METAL CORP.
- Resolution dated October 23, 2024, against GAMMON RESOURCES INC.
- Resolution dated November 19, 2024, against LIMHUACO METAL INDUSTRIAL INC.
- Resolution dated November 22, 2024, against CHK STEEL INC.
- Resolution dated January 7, 2025, against INFINITY DYNAMIC SYSTEMS AND SOLUTIONS INC.
- Resolution dated January 31, 2025, against SYNERGY SALES INTERNATIONAL CORP.
- Resolution dated February 5, 2025, against HILMARC’S CONSTRUCTION CORP.
- Resolution dated March 7, 2025, against CRYSTAL MERCHANDISING CORP.
- Resolution dated May 16, 2025, against SYSTECH LIGHTING AND CONTROLS INC.
- Resolution dated May 23, 2025, against VOLT-TEAS FIVE INC.,
- and all these cases are now pending before various courts of the country.
Of note are several large companies that have also been indicted by the DOJ as users of Ghost Receipts. These are EVER BILENA COSMETICS INC. under Resolution dated March 7, 2025, and CHG GLOBAL INC (WORLD BALANCE) under Resolution dated May 23, 2025.
“We will not stop filing tax evasion cases against those who use Ghost Receipts. 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,” Commissioner Lumagui stated.
