NINEEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
s. No. 293
Senate
of the CiPtnr^}
'22 JUL II P6 '46
RECEIVED B'l.
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
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.
FRANCIS G. ESCUDERO


NINEEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
s. No. 293
Senate
of Itjc Ji'i'frctnrp
‘22 JUL11 P6:46
RlXEIVfcD BV
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 VIll of Republic Act No.
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8424 is hereby amended to read as follows:
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"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
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CRIMINAL ACTION DIRECTLY IN THE PROPER COURT
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PROVIDED THAT, THE DEPARTMENT OF FINANCE SHALL
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HAVE AUTOMATIC REVIEW OVER EVERY CRIMINAL
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ACTION BEFORE IT IS FILED IN COURT.
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Sec. 2. Repealing Clause. - AI! laws, orders, issuances, circulars, rules
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and regulations or parts thereof, which are inconsistent with the provisions of
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this Act, are hereby repealed or modified accordingly.
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Sec. 3. Separability Clause. - If any provision 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 the Official Gazette or at least two (2) newspapers
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of general circulation, whichever comes first.
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Approved,