When I set the property Filter (and Filtered := True) in TIBOQuery to:

(UPPER([NAME])) LIKE (UPPER('%Rafael%'))

I get the error when IBO try make the SQL parse:

E_Invalid_Syntax: Invalid syntax: extra or missing parenthesis

There are some incorrect logic interpretation of parentheses in this case.

In TClientDataSet and TQuery, same SQL Filter works fine!