The Daily Express says Tevez allegedly laughed at Cityâ€™s Champions League exit while in his native Argentina.
The striker was filmed cracking up with laughter as a musician friend joked about Cityâ€™s demise after inviting him on stage to sing.
Tevez, who returned to his native Argentina without permission last month, looked ecstatic as the friend told him his side had bowed out because he was not playing.
He laughed loudest as the singer abused City by ranting â€śQue se cagan!â€ť, the equivalent in English of â€ś**** themâ€ť.
Footage of Tevez and his friend, Juan Carlos Jimenez Rufino, was later loaded on to Youtube, who ironically signed a partnership with City earlier this season. The incident came as Tevez â€“ who is apparently too stressed to return to England â€“ holidayed with friends and family in the city of Cordoba 400 miles north-west of Argentine capital Buenos Aires.