~ Republic of the Philippines
HOUSE OF REPRESENTATIVES.
Quezon City

16" CONGRESS Neate =
First Regular Session

9
House BILLNo, 1320

Introduced by REP. EVELINA G. ESCUDERO.

EXPLANATORY NOTE

The objective of this bill is for the Bureau of Internal Revenue (BIR) to
have full responsibility over the jurisdiction on all tax-related cases, doing away
with the partaking of the Department of Justice (DOJ) in the prosecution of said
cases.

Considering the allegations of fraud in the National Prosecution Service of
the Department of Justice (DOJ), this proposed bill is appropriate. It will also
hasten the delineation of responsibilities in the tax collecting efforts of the
government, narrowing down the accountability and responsibility solely to the
BIR.

Lastly, it also complements Republic Act No. 9282, which seeks to expand
the jurisdiction of the Court of Tax Appeals by authorizing all civil and criminal
actions regarding tax-related cases recognized by the said court.

In view of the foregoing, passage of this bill with dispatch is sought.

“EVELINA G. ESCUDERO


Republic of the Philippines
HOUSE OF REPRESENTATIVES.
Quezon City

16" CONGRESS.
First Regular Session

HOUSE BILLNO. 1320

Introduced by REP. EVELINA G. ESCUDERO

AN ACT
AMENDING SECTION 220, CHAPTER IL, TITLE VIII
OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS AN ACT.
AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS.
AMENDED, AND FOR OTHER PURPOSES

Be it enacted by the Senate and the House of Representatives of the Philippines in

Congress assembled:

SECTION 1. Section 220, Chapter 11, Title VI11 of Republic Act No. 8424

is hereby amended to read as follows:

"SEC. 220. [Form and Mode of] Proceedings in Actions
Arising under this Code. - Civil and criminal actions and
proceedings instituted in behalf of the Government under the
authority of this Code or other law enforced by the Bureau of
Internal Revenue shall be brought in the name of the Government
of the Philippines and shall be [conducted] INVESTIGATED,
PROSECUTED AND HANDLED EXCLUSIVELY by legal officers
of the Bureau of Internal Revenue but not civil or criminal action
for the recovery of taxes or the enforcement of any fine, penalty or
forfeiture under this Code shall be filed in Court without the
approval of the Commissioner. FOR THIS PURPOSE, NO
REFERRAL BY THE BUREAU OF INTERNAL REVENUE TO
THE OFFICE OF THE SOLICITOR GENERAL, THE
DEPARTMENT OF JUSTICE OR ANY OTHER GOVERNMENT
AGENCY SHALL BE ALLOWED IN CONNECTION WITH ANY
CIVIL OR CRIMINAL ACTION HANDLED BY LEGAL
OFFICERS OF THE BUREAU OF INTERNAL REVENUE.

vw


16
17

18

THE BUREAU OF INTERNAL REVENUE SHALL HAVE
THE EXCLUSIVE AUTHORITY TO FILE ANY CIVIL OR
CRIMINAL CASE DIRECTLY IN THE PROPER COURT FOR
THE RECOVERY OF TAXES OR ENFORCEMENT OF ANY
FINE, PENALTY OR FORFEITURE UNDER THIS CODE
PROVIDED THAT, THE DEPARTMENT OF FINANCE SHALL
HAVE AUTOMATIC REVIEW OVER, AND CONDUCT
PRELIMINARY INVESTIGATION IN EVERY CRIMINAL
COMPLAINT BEFORE IT IS FILED IN COURT.

SEC. 2. Repealing Clause. - All laws, orders, issuances, circulars, rules and
regulations or parts thereof, which are inconsistent with the provisions of this

Act, are hereby repealed or modified accordingly.

SEC. 3. Separability Clause. - If any provisions of this Act is declared
unconstitutional or invalid, other parts or provisions hereof not affected shall

continue in full force and effect.

SEC.4. Effectivity. - This Act shall take effect fifteen days (15) days

following its publication in at least two (2) newspapers of general circulation.

Approved,