SIXTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
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) 
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SENATE 
S. B.No. 426 
Introduced by Senator FRANCIS G. ESCUDERO 
EXPLANATORY NOTE 
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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. 
Tpis 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 gov~rnment, 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 r.elated cases cognizable by said court. 
In view of the foregoing, passage of this bill with dispatch is sought. 
FRANCIS G. ESCUDERO 


SIXTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
) 
) 
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'13 JIll -4 A B :04 
SENATE 
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Introduced by Senator FRANCIS 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: 
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SECTION 1. Section 220, Chapter 11, Title VI11 of Republic Act No. 8424 
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is hereby amended to read as follows: 
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"SEC. 220. [Form and Mode of] Proceedings in Actions 
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Arising under this Code. - Civil and criminal actions and 
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proceedings instituted in behalf of the Government under the 
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authority of this Code or other law enforced by the Bureau of 
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Internal Revenue shall be brought in the name of the Government 
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of the Philippines and shall be [conducted] INVESTIGATED, 
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PROSECUTED AND HANDLED EXCLUSIVELY by legal officers 
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of the Bureau of Internal Revenue but not civil or criminal action 
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for the recovery of taxes or the enforcement of any fine, penalty or 
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forfeiture under this Code shall be filed in Court without the 
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approval of the Commissioner. FOR THIS PURPOSE, NO 
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REFERRAL BY THE BUREAU OF INTERNAL REVENUE TO 
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llHE 
OFFICE 
OF 
THE 
SOLICITOR 
GENERAL, 
THE 
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DEPARTMENT OF JUSTICE OR ANY OTHER GOVERNMENT 
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AGENCY SHALL BE ALLOWED IN CONNECTION WITH ANY 
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CIVIL OR CRIMINAL ACTION HANDLED BY LEGAL 
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OFFICERS OF THE BUREAU OF INTERNAL REVENUE. 
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THE BUREAU OF INTERNAL REVENUE SHALL HAVE 
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THE EXCLUSIVE AUTHORITY TO FILE ANY CIVIL OR 
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CRIMINAL CASE DIRECTLY IN THE PROPER COURT FOR 
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THE RECOVERY OF TAXES OR ENFORCEMENT OF ANY 
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FINE, PENALTY OR FORFEITURE UNDER THIS CODE 
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PROVIDED THAT, THE DEPARTMENT OF FINANCE SHALL 
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HAVE AUTOMATIC REVIEW OVER, AND CONDUCT 
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PRELIMINARY INVESTIGATION IN EVERY CRIMINAL 
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COMPLAINT BEFORE IT IS FILED IN COURT. 
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SEC. 2. Repealing Clause. - All laws, orders, issuances, circulars, rules and 
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regulations or parts thereof, which are inconsistent with the provisions of this 
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Act, are hereby repealed or modified accordingly .. 
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SEC. 3. 
Separability Clause. - If any prOVisions of this Act is declared 
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unconstitutional or invalid, other parts or provisions hereof not affected shall 
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continue in full force and effect. 
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SEC.4. Effectivity. - This Act shall take effect fifteen days (15) days 
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following its publication in at least two (2) newspapers of general circulation. 
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A~proved, 
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