Refusal to return security deposit

The land lord is refusing our security deposit P85,000 and non issuance of BIR official reciepts for the condo unit that I rented for 20 months.

I keeping communicating with her thru email but ignoring me at all, she lives in Las Vegas Nevada USA.

Can I refer her to BIR for possible tax fraud/evasion?
I know that she is deos not register her unit/s as rental property and keep renting them out.
She owns more than 3 properties in Makati, and QC.

I am planning to file a case agianst her and can I ask the DOJ to issue a hold departure order so went she visited the Philippines she will be stopped at the airport.

I really want her to retrun my money ASAP.

actually, you will also be asked by the bir if you have been remitting the withholding tax on your rental payments, but yes you can report her for non-issuance of receipts.

The rental agreement is simple... just monthly payment of P85,000.
What will be the possible outcome of this if I refer her to BIR.

There is also a possibility that she pay for it and register the title under her son's name and possible not paying the donor's tax