The Bureau of Internal Revenue (BIR) filed two criminal complaints before the Department of Justice (DOJ) involving combined assessed tax liabilities of ₱45.07 million for taxable years 2017 and 2018.
The complaints were filed against Interserve Management & Manpower Resources, Inc. (IMMRI) and its responsible corporate officers, and against a proprietress, for alleged violations of Section 255 of the National Internal Revenue Code of 1997, as amended, involving willful failure to pay taxes.
“Our priority is to encourage voluntary compliance and help taxpayers meet their obligations.”
“Our priority is to encourage voluntary compliance and help taxpayers meet their obligations,” Commissioner Charlito Martin Mendoza said.
“But when taxpayers willfully fail to comply with their tax obligations, the BIR must take appropriate enforcement action. We will continue to enforce our tax laws fairly and consistently, while protecting the interests of honest and compliant taxpayers,” Mendoza added.
“We will continue to enforce our tax laws fairly and consistently, while protecting the interests of honest and compliant taxpayers.”
The complaint against IMMRI and its responsible corporate officers covers unpaid income tax and value-added tax liabilities for taxable year 2017 amounting to ₱33,131,844.06, inclusive of surcharges, interest, and compromise penalties. Despite the BIR’s audit and the issuance of notices and demands, the assessed liabilities remained unpaid.
The second complaint involves a proprietress operating V.A.T. Coconut Dealer covers deficiency income tax, expanded withholding tax, and compromise penalties for taxable year 2018 totaling ₱11,935,773.21, inclusive of surcharges, interest, and compromise penalties. Following the denial of the taxpayer’s protest, the assessment became final, executory, and demandable. A Warrant of Distraint and/or Levy was subsequently issued on March 6, 2024, to enforce collection of the outstanding liability.
The complaints were filed under the BIR’s Run After Tax Evaders (RATE) Program, which pursues criminal cases against taxpayers who violate tax laws.
From January to September 2026, the BIR filed 361 RATE cases with the DOJ, involving a total tax exposure of ₱35,163,299,202.73.
The latest complaints further demonstrate the Bureau’s continuing enforcement efforts under the Revenue Collection and Base Protection pillar of its DARES reform agenda, aimed at protecting the revenue base and promoting fair and consistent tax compliance.
