MANILA — The Bureau of Internal Revenue (BIR) filed a criminal complaint with the Department of Justice against Alice Leal Guo for alleged tax evasion and failure to file income tax returns from taxable years 2019 to 2023, involving an estimated deficiency of more than ₱1.008 billion, inclusive of surcharges and interest.

The case against Guo is the largest among five tax-related criminal complaints filed by the agency, which collectively involve estimated deficiencies of over ₱1.46 billion.

According to the BIR, the complaint was triggered by Guo’s testimony during a May 22, 2024 Senate hearing on the raid of a Philippine Offshore Gaming Operator (POGO) compound in Bamban, Tarlac, where she acknowledged ownership of multiple real properties, vehicles, and corporate interests.

Following further investigation, the BIR said it identified substantial assets and financial transactions linked to Guo, including real estate, motor vehicles, a helicopter, bank transactions, shares of stock, and other acquisitions.

BIR records also showed that Guo failed to file annual income tax returns for five consecutive years starting in 2019, despite significant documented expenditures during the period.

Using the expenditure method, the bureau said it reconstructed her income and found that submitted documents were insufficient to justify the level of spending and transactions identified.

The BIR concluded that Guo had undeclared income and failed to pay corresponding taxes, leading to charges under Section 254 of the National Internal Revenue Code (NIRC) for Attempt to Evade or Defeat Tax, and Section 255 for Failure to File Return and Pay Tax.

In a separate set of cases, the BIR also filed criminal complaints against Clint Anthony A. Vinco, Zestar Food Corp., and several others for unlawful possession of illicit cigarettes subject to excise tax.

The case stemmed from an operation in Belison, Antique, where authorities intercepted three vehicles carrying 574,980 packs of cigarettes without Internal Revenue Stamps. The BIR estimated the excise tax deficiency at more than ₱418.38 million for taxable year 2025.

The respondents were charged under Sections 263 and 254 of the NIRC, which carry penalties of up to 12 years imprisonment and fines of up to ₱20 million.

The bureau also filed three additional tax cases against Bellagio Phil. Amusement Inc. and its officials for non-payment of assessed taxes amounting to more than ₱32.27 million for taxable year 2019; against AJAF Limsart Corp. and its officers for over ₱5.95 million in unpaid taxes; and against Joana Marie Chan Saludaga for more than ₱3.58 million in unpaid taxes for taxable year 2017.

In these three cases, the BIR said the tax assessments had already become final, executory, and demandable after the respondents failed to settle their obligations despite notices and demands.

“The BIR will continue to pursue the filing and prosecution of cases against tax evaders, illicit traders, and delinquent taxpayers. These cases are about accountability and fairness, holding violators answerable under the law, while protecting the millions of taxpayers and businesses who comply and pay the correct taxes due,” Commissioner Charlito Martin Mendoza said.

The BIR said the cases form part of its Run After Tax Evaders (RATE) Program under its broader DARES reform initiative, which covers digital transformation, audit reform, revenue protection, employee welfare, service excellence, and stakeholder engagement.

The five new filings bring to 135 the total RATE cases filed by the BIR before the Department of Justice in the first five months of 2026.