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FOURTEENTH CONGRESS OF THE 
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9 FEE 10 
X i s  1'8 
REPUBLIC OF THE PHILIPPINES 
1 
Second Regular Session 
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SENATE 
S. N o . a m 4  
Introduced by Senator FRANCIS G. ESCUDERO 
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 is but apt considering the allegations of fraud 
in the National Prosecution Service of the DOJ. 
Moreover, it hastens 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 said court. 
In view of the foregoing, passage of this bill with dispatch is sought. 
FRANCIS G. ESCUDERO 


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P -  
SENATE 
CEIVEI', RV 
_c 
S . N o . e d  
' 
Introduced by Senator FRANCIS G. ESCUDERO 
AN ACT 
AMENDING SECTION 220, CHAPTER 11, TITLE VI11 OF 
REPUBLIC ACT NO. 8424 
Be it enacted by the Senate and the House of Representatives of the Republic of the 
Philippines in Congress assembled: 
SECTION.l. 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 
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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. 
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 fieen days (15) days 
following its publication in at least two (2) newspapers of general circulation. 
Approved, 
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