MANILA — The Bureau of Internal Revenue (BIR) said legal proceedings against former presidential spokesperson Atty. Harry Roque will continue regardless of whether he is in the country or abroad.

In a a report, it said that in a Balitanghali interview, BIR spokesperson Atty. Brian Kay Delos Santos said the case has already been filed with the Department of Justice (DOJ) and is now undergoing preliminary investigation.

“Ang proseso po ng batas on the conduct of filing of cases yun po ang masusunod. So kahit wala po siya sa Pilipinas, magpo-proceed naman po ang court proceedings against him,” she said.

“The process of the law on the conduct of filing of cases will be followed. Even if he is not in the Philippines, the court proceedings against him will proceed.”

The BIR earlier filed a tax evasion complaint against Roque, his wife Mylah, and associate Percival Sazon Ortega. The case is linked to alleged unpaid taxes involving Biancham Holdings and Trading, Inc. and an increase in authorized capital stock in 2015.

Authorities said the alleged tax deficiency amounts to more than ₱3.35 million, including surcharges and interest.

Roque, however, rejected the allegations and said the complaint is part of what he described as politically driven actions.

“These filings form part of a continuing pattern of actions which we believe are politically motivated and intended to harass and pressure individuals associated with, or perceived to be supportive of, the Duterte administration,” Roque said in a Facebook post.

He also described the case as “legally and factually baseless,” arguing that no taxable event occurred because there was no issuance of shares tied to the alleged capital increase.

“Absent actual issuance or subscription of shares, there is no taxable event that could give rise to liability under Philippine tax law,” he said, adding that all required tax returns were properly filed.

Roque said the allegations stem from what he called a misunderstanding of corporate and tax rules, and insisted that any claim of liability is premature.

The BIR, for its part, rejected claims that the case is politically motivated.

“On the end of the BIR since we have verified, may verified findings kami na yung mga taxes sa pagtransfer ng shares ay hindi po bayad. Hindi naman po siya politically motivated,” Delos Santos said.