The Bureau of Internal Revenue (BIR) on Friday welcomed the Department of Justice’s (DOJ) filing of 18 criminal charges before the Court of Tax Appeals against two businesses and their corporate officers for alleged involvement in fraudulent transactions using “ghost receipts.”
The BIR stated that on April 10, 2025, Justice Secretary Jesus Crispin Remulla filed charges against E.D. Buenviaje Builders Inc. and Synergy Sales International Corp. (SSIC), along with their responsible officers.
The charges allege 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 Nov. 22, 2023, following an investigation that uncovered the companies’ use of fraudulent receipts issued by “ghost corporations”:
Buildforce Trading Inc. and Decarich Supertrade Inc. reportedly had no legitimate business operations and were set up solely to issue fake receipts in exchange for a fee.
E.D. Buenviaje and SSIC allegedly used the bogus receipts to substantiate fictitious purchases, claim illegal input VAT credits and declare overstated expenses, thereby reducing their tax liabilities, the BIR said.
The DOJ said it found a prima facie case with reasonable certainty of conviction and indicted 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 alleged violations is about P73,327,789.20, exclusive of penalties and surcharges.
The case is part of a broader government crackdown on “ghost receipt” schemes. The DOJ earlier indicted Buildforce and Decarich in 2022, with those cases remaining pending before the Quezon City courts.
BIR Commissioner Romeo Lumagui Jr. stressed the significance of the development. “This case reinforces our relentless campaign to stop the use of Ghost Receipts. Buyers and Users of Ghost Receipts will be imprisoned,” he said.
