Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
19th CONGRESS 
First Regular Session 
HOUSE BILL NO.  ____ 
_____________________________________________________________________ 
Introduced by REP. BERNADETTE “DETTE” G. ESCUDERO 
_____________________________________________________________________ 
AN ACT 
AMENDING SECTION 220, CHAPTER II, TITLE VIII  
OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS AN ACT 
AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS 
AMENDED, AND FOR OTHER PURPOSES 
EXPLANATORY NOTE 
This bill mandates the Bureau of Internal Revenue (BIR) to acquire and have 
exclusive jurisdiction over all tax-related cases, thereby doing away with the 
participation of the Department of Justice (DOJ) in the prosecution of said cases. 
This proposed measure hastens the delineation of responsibilities in the tax 
collections efforts of the government, making accountability solely in the hands of the 
BIR. 
Lastly, it complements Republic Act No. 9282 which expands the jurisdiction 
of the Court of Tax Appeals by mandating all civil and criminal actions in tax related 
cases cognizable by the said court. 
In view of the foregoing, passage of this bill with dispatch is sought. 
 BERNADETTE “DETTE” G. ESCUDERO  
July 26, 2022
6:22 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
19th CONGRESS 
First Regular Session 
HOUSE BILL NO.  ____ 
_____________________________________________________________________ 
Introduced by REP. BERNADETTE “DETTE” G. ESCUDERO 
_____________________________________________________________________ 
AN ACT 
AMENDING SECTION 220, CHAPTER II, 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] Proceeding 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 no 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.  
THE BUREAU OF INTERNAL REVENUE SHALL 
HAVE THE EXCLUSIVE AUTHORITY TO FILE ANY CIVIL 
OR CRIMINAL ACTION DIRECTLY IN THE PROPER 
COURT 
PROVIDED 
THAT, 
THE 
DEPARTMENT 
OF 
FINANCE SHALL HAVE AUTOMATIC REVIEW OVER 
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EVERY CRIMINAL ACTION 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 provision 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 the Official Gazette or at least two (2) newspapers of general 
circulation, whichever comes first. 
 
Approved,