Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

15" CONGRESS
1 Regular Session

. 1755

HOUSE BILL

Introduced by REP. SALVADOR H. ESCUDERO Tl

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.

ORR co
SAL! RH. ESCUDERO Hit

Representative
1* District, Sorsogon


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

15" CONGRESS
1* Regular Session

House Bi No.__17 55

Introduced by REP. SALVADOR H. ESCUDERO LE

AN ACT
AMENDING SECTION 220, CHAPTER Il, TITLE VIII OF REPUBLIC ACT NO.
8424

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

SECTION |. Section 220, Chapter 11, Title VII 1 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.

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,