Two Bureau of Internal Revenue (BIR) employees were arrested in an entrapment operation, National Bureau of Investigation (NBI) Director Jaime Santiago announced Wednesday.

The NBI’s Public Corruption Office arrested BIR Taguig Revenue Officer Elisa Dimayacyac and Group Supervisor Grace Raquel Lapuos on Sept. 29.

Santiago said the investigation began after Hitz Park Solutions Incorporated in Taguig filed a complaint.

The two BIR officials, armed with a Letter of Authority, initially assessed the corporation’s tax dues at P36 million. This amount was allegedly negotiated down to P6 million, then to P800,000.

The corrupt agreement, however, stipulated that only P200,000 would be officially paid to the government with a receipt. The remaining P600,000 was to be given to the officials “off the record.”

An entrapment operation was set up. When the corporation’s representative arrived at the BIR office with the marked P600,000, the two officials accepted the money and were immediately arrested. The operation was conducted inside the BIR office itself, confirming the involvement of its organic employees.