Philippine Luxury Motorcycle Vlogger Under Investigation for Tax Evasion in Brazil

Philippine Luxury Motorcycle Vlogger Under Investigation for Tax Evasion in Brazil

A Philippine moto-vlogger known for featuring luxury motorcycles and supercars owes Brazil about ₱20 million in personal income tax. According to federal records, the debt carries the surcharge rates that Brazilian law sets separately for fraud, tax evasion, and collusion.

Ebenezer Mariano Dimalanta, the content creator behind RevMatch Motovlog, has failed to pay R$1,665,465.14 in personal income tax, according to Brazil's National Treasury Attorney General's Office (PGFN).

Dimalanta appeared on the Philippine motoring show Manibela, which introduced him as "Diskarteam Team Leader, RevMatch Motovlog Ebenezer Dimalanta" alongside footage of him riding a top-tier adventure motorcycle.
He is one of four Brazilian associates of Members Church of God International (MCGI) founder Eli Soriano whose tax records show large unpaid personal income tax debts. The others are his brother Eliezer Mariano Dimalanta, and MCGI minister Rodel and his wife Melanie Mangiliman.

According to Dimalanta's installment agreement records (filed in Santa Catarina in June 2024), the consolidated debt is R$1,389,820.93 (about ₱16.7 million). Of this, R$382,672.78 was the tax itself and R$574,491.62 was surcharges.

Church Association Representative

The Mangilimans each owe the Brazilian government R$605,965.47 (about ₱7.3 million) in personal income tax.

Mangiliman has been registered since August 2015 as president of Membros da Igreja de Deus Internacional, MCGI's Brazilian association, whose headquarters is in Jurerê, Florianópolis, where Soriano once settled.

In February 2025, the Santa Catarina prosecutor's office named the association and Mangiliman as parties and opened criminal proceedings.

Sources:

Procuradoria-Geral da Fazenda Nacional, public list of debtors (2nd quarter 2026) and Painel dos Parcelamentos/SISPAR (September 2026). https://www.gov.br/pgfn/pt-br/assuntos/divida-ativa-da-uniao/transparencia-fiscal-1/bem-vindo-ao-painel-dos-parcelamentos

Conselho Administrativo de Recursos Fiscais, Acórdão nos. 2201-007.654 (Villamin, October 8, 2020) and 2201-008.577 (Soriano, March 10, 2021). https://carf.fazenda.gov.br/sincon/public/pages/ConsultarJurisprudencia/listaJurisprudencia.jsf?idAcordao=8517438

Lei nº 9.430/1996, art. 44, as amended by Lei nº 14.689/2023 (surcharge rates). https://www.planalto.gov.br/ccivil_03/leis/l9430.htm ; https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14689.htm

Receita Federal, CNPJ registration information 09.262.943/0001-67, Membros da Igreja de Deus Internacional. https://brasilapi.com.br/api/cnpj/v1/09262943000167

Ministério Público do Estado de Santa Catarina, Diário Oficial Eletrônico, no. 3829, February 25, 2025.

Rosalia Rosal, "Cash Mules, Tax Evasion, and Fictitious Insurance: Financing Wish Bus and UNTV," SSRN, 2026. https://ssrn.com/abstract=7457519