The cases stemmed from findings under its Run After Fake Transactions or RAFT Program, which investigates the use of fake receipts from non-existent companies. These "ghost receipts" were allegedly used by World Balance to reduce their tax dues for the years 2018 to 2021.
The Bureau of Internal Revenue has commended the Department of Justice for filing 34 criminal charges against World Balance, registered under CHG Global Inc., in connection with its P178.8 million basic tax deficiencies.
The DOJ formally filed 30 criminal Informations before the Court of Tax Appeals on 9 July 2025 against the company and its corporate officers. The charges stem from alleged violations of Sections 254 and 255 of the National Internal Revenue Code. A week later, on 16 July, four additional criminal Information were filed before the Regional and Metropolitan Trial Courts of Caloocan City, this time citing violations of Sections 254, 255, and 267 of the same law.
Named in the Informations are company officers Barnaby L. Chong and Bradley L. Chong, who are held criminally liable under Sections 253(d) and 256 of the Tax Code. The DOJ also charged the Chong brothers and Audrey Suzanne L. Chong for allegedly making false declarations in the company’s annual income tax returns, in violation of Section 267.
“We thank Secretary Remulla and the entire DOJ prosecution team for their swift and decisive action against World Balance and their use of Ghost Receipts. By working shoulder-to-shoulder with the DOJ, we are defending honest taxpayers and leveling the playing field against those who use ghost transactions to cheat the system,” said BIR Commissioner Romeo D. Lumagui Jr.
Aside from facing criminal charges, the respondents may also be held liable for the P178,838,936.00 in unpaid basic taxes. Once the courts find probable cause, warrants of arrest may be issued.