MANILA, Philippines - The Bureau of Internal Revenue (BIR) filed on Thursday a complaint against a couple owning a resort in Taytay, Rizal for failing to pay the right amount of taxes from 1992 to 2004.

The country's main tax agency also filed tax evasion charges against 3 individuals involved in the sale of a property in Greenhills, San Juan.

Facing charges for misdeclaring their income tax returns are spouses Julio and Priscilla Cruz, owners of the 7-hectare Club Manila East, a resort-hotel business in Taytay, Rizal.

The coupled filed only P9 million in total combined income.

But audit made by the BIR revealed they made cash investments worth P783.36 million in 2 corporations from 1992 to 2004.

The corporations were identified as Manila East Holdings Corp. and J.S. Cruz Contruction and Development Corp., where the spouses are both majority shareholders.

The BIR is demanding from the Cruzes P854.99 million in deficiency taxes, inclusive of surcharges and interests adjusted up to September 9, 2010.

Fake land title

Also on Thursday, the BIR filed charges against 3 individuals for falsifying a land title, and failing to pay taxes amounting to P7.45 million.

Tax evasion charges have been filed against spouses Melito and Malisa Chua of Caloocan City, and Marieandy Fricke, a resident of Ayala Alabang, Muntinlupa City.

The 3 were parties to a transaction involving the sale and improvement of a 1,209-square meter lot in a posh subdivision in Greenhills, San Juan.

The BIR said they used a fake Certificate Authorizing Registration and Tax Clearance Certificate to evade payment of documentary and capital gains taxes.