MANILA, Philippines -- Philippine tax officials have filed a criminal complaint against boxing champion and lawmaker Manny Pacquiao for failure to submit documents to investigators looking into his tax returns.

Prosecutors will now decide if there is enough evidence to bring the case to court, where Pacquiao could face up to two years in jail if convicted.

Bureau of Internal Revenue regional director Rozil Lozares says a complaint was filed March 1 after Pacquiao failed to submit the documents despite three notices and a subpoena.

He said Thursday that Pacquiao's 2010 tax return contained "discrepancies" considering his many businesses and endorsements.

Pacquiao was ranked by Forbes magazine last year as the world's 24th richest athlete.

Calls to Pacquiao's office went unanswered.