Manila: The Bureau of Internal Revenue (BIR) on Monday filed a criminal complaint before the Department of Justice against Herminio 'Harry' Roque Jr., Mylah Reyes Roque, and Percival Sazon Ortega for tax violations involving Biancham Holdings and Trading, Inc.
According to Philippines News Agency, the BIR stated that the investigation revealed the respondents failed to file the required tax returns and pay the corresponding taxes due on the transfer of shares of stock and on increases in authorized capital stock.
The BIR estimated the total tax deficiency to amount to PHP3.35 million. It found probable cause to charge the Roques and Ortega with willful attempt to evade taxes under Section 254, and failure to file tax returns under Section 255, of the National Internal Revenue Code of 1997, as amended.
Furthermore, the BIR filed separate tax evasion complaints against Terjonan Transport Company Inc., Rhodora Andrada Zamora, and Maria Teresa Emflorgo Sarmiento for willful failure to pay value-added tax (VAT) for the taxable year 2017, amounting to PHP9.178 million. A case was also filed against Niefel Mae Heria Demonteverde for failure to pay delinquent tax liabilities for the taxable year 2019, amounting to PHP8.44 million.
The BIR elaborated that under Section 254 of the Tax Code, tax evasion is punishable by a fine ranging from PHP500,000 to PHP10 million and imprisonment of six to 10 years. Violations under Section 255 carry penalties of fines and imprisonment of up to 10 years, in addition to payment of the tax liabilities due.
Commissioner Charlito Martin Mendoza emphasized that the filing of the complaints reflects the BIR's ongoing efforts to build cases and file Run After Tax Evaders (RATE) cases as part of the Revenue Collection and Base Protection pillar of the DARES reform program. The DARES Reform Program, launched in early 2026, aims to modernize tax administration and enhance transparency.
He affirmed that the BIR will pursue all necessary legal actions against individuals and corporations who deliberately evade taxes or ignore lawful assessments.
