MANILA, Philippines ? The Bureau of Internal Revenue has filed a complaint against young actress Shaina Magdayao before the Quezon City prosecutors office for allegedly failing to present her accounting and revenue records for 2007.

In a two-page complaint affidavit, Geraldine Llaguno and Oliver Correa of the BIR Legal Division named Magdayao as the respondent in a case for violation of the Tax Code.

In particular, the BIR alleged that Magdayao violated section 266 of the Tax Reform Act of 1997, or for allegedly failing to produce books of accounts and other accounting records for the year 2007.

Under the Tax Reform Act of 1997, failure to obey the BIR?s summons to appear and produce documents, is punishable by a fine ranging from P5,000 to P10,000 and a prison term ranging from one to two years.

In the complaint affidavit filed on Tuesday, the BIR alleged that Magdayao, with business address at North Susana Village in Fairview, Quezon City, was served with a tax verification notice in April 2009.

The tax verification notice asked Magdayao to present supporting documents or records on her internal revenue taxes for the year 2007. The notice was received by a certain Laura de Leon.

?Notwithstanding several personal follow ups and telephone calls to the subject taxpayer to present its books of accounts and other accounting records specifically stated in the tax verification notice, said taxpayer refused to comply with the said request,? the affidavit read.

Later in October 2009, the BIR said it issued a subpoena to Magdayao ordering her to appear before the chief of the Legal Division on Nov. 9, 2009 and to bring her books of accounts and other accounting records for 2007.

The BIR said the books of accounts and other accounting records were to be used in verifying Magdayao?s tax liabilities for 2007. The subpoena was signed by Magdayao herself, the BIR said.

In a referral letter signed by regional director Antonio Montemayor, the BIR alleged that the actress did not heed the subpoena issued to her for her to present her books of accounts.

?Despite the service of the subpoena, Magdayao failed to submit the 2007 books of accounts and other accounting records in violation of the Tax Reform Act of 1997,? Montemayor said.

Both Montemayor?s referral letter and the complaint-affidavit signed by Llaguno and Correa were dated Nov 17, 2009, but were only submitted on February 16 before the Quezon City prosecutors? office.