Members of the immediate families of former Major General Carlos Garcia and Lt. General Jacinto Ligot were also included in the criminal complaints BIR Commissioner Kim S. Jacinto Henares submitted to the Department of Justice (DoJ). Henares said the case againstGarcia and his wife Clarita was actually the third tax evasion complaint filed against them with the DoJ. The details of the two earlier cases were not immediately available.

Under the Tax Code, income from illegal sources like robbery is also taxable.

The two former comptrollers of the AFP are facing a Senate investigation for allegedly diverting big amounts of military funds for their own personal use.

The same offense was also lodged against Ligot's brother-in-law Edgardo Yambao who is being accused of acting as his dummy.

BIR records showed that Yambao did not file hisincome tax returns (ITR) for the years 1990, 2001, and 2005, despite making huge bank deposits and buying expensive cars and properties like condominium units in exclusive villages in Makati City.

The BIR said Yambao owes the government more than P285 million in unpaid income taxes.

Ligot and his wife, Erlinda, were also assessed more than P428 million in deficient income taxes for their failure to file ITRs for the years 2001 through 2004.

Likewise, the Garcia couple owes the government more than P235 million in unpaid income taxes, the BIR said.

Henares said the Garcias did not file their ITR for 2004, despite accumulating more than P273 million which they either deposited in banks or used to buy real properties here and in the United States.

She added that during the same year, Garcia, through his children, had deposited more than P102 million in various banks.

Jun Ramirez, Manila Bulletin