MANILA, Philippines ? Actor John Lloyd Cruz has asked a Quezon City court to hold the issuance of a warrant for his arrest pending resolution of a motion for determination of probable cause in connection with his tax evasion case.

In a 19-page motion for judicial determination of probable cause lodged with Judge Alfredo Ampuan of Branch 33 of the Metropolitan Trial Court, Cruz asked the court to issue an order requiring the prosecution to elevate and submit the whole records of the preliminary investigation of the case.

The actor, through his lawyer Marc Terry Perez, asked that the court issue a ruling that there is no probable cause to indict him and that the information filed against him by the Bureau of Internal Revenue be dismissed pursuant to section 6 Rule 112 of the Rules of Court.

Cruz is accused of violating the Tax Reform Act of 1997 for his alleged failure and refusal to present his books of accounts and other accounting records for the year 2004 to the Bureau of Internal Revenue.

The filing of the case against Cruz in court was recommended by assistant city prosecutor Rogelio Velasco after he granted a motion for reconsideration filed by the BIR.

In his motion, the actor said that the ?prosecution failed to establish the first element of Section 266 of the Tax Code when Cruz was not duly summoned? to the BIR.

?In this case, there is no eyewitnesses whatsoever that alleged subpoena was duly served on the accused,? the motion said, adding that ?the BIR agents/witnesses had no personal knowledge of the alleged offense committed.?

Records showed that on June 28, 2006, the BIR sent a letter to Cruz regarding his availment of Enhanced Voluntary Assessment Program (EVAP) on income tax, value added tax and withholding tax informing him of his failure to submit various forms and his failure to pay additional EVAP payment in the amount of P280,960.25 to qualify for the last priority in audit.

The BIR said it was constrained to issue on June 15, 2007 the subpoena duces tecum against Cruz because of his failure to comply with requirements spelled out in it June 28, 2006 letter.

Despite due receipt of the subpoena, Cruz failed and refused to appear and bring on the scheduled date and time the various records demanded from him, the BIR said.

His failure to comply with the subpoena sent to him prompted the BIR to file the charges against him on March 26, 2008.

Bail of P4,000 was recommended for the provisional liberty of the actor.

Judge Ampuan has ordered the BIR to comment within 10 days on the motion filed by the actor.