Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SEVENTEENTH CONGRESS
First Regular Session

HOUSE BILL NO. 3868

Introduced by REP. EVELINA G,

SCUDERO

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 C
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

aati SCUDERO



Republic of the Philippines

HOUSE OF REPRE
Quezon Cit

SEVE!
First Regular S

EENTH CONGR

eBILLNo, 8868

Introduced by REP, EVELINA G.

}CUDERO.

AMENDING

OTHERWISE

AN ACT

KNOWN AS AN ACT AMENDING

THE NATIONAL

REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES

TION 220, CHAPTER II, TITLE VIII OF REPUBLIC ACT NO. 8424,

INTERNAL

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

assembled:

SECTION |.

amended to read as follows:

Section 220, Chapter 11, Title VII1 of Republic Act No. 8424 is hereby

"SEC

(0. [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] INVE:

fIGATED, 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

EXCLUSIVE AUTHORITY TO FILE ANY CIVIL OR C

HAVE THE
IMINAL CASE



DIRECTLY IN THE PROPER COURT FOR THE RECOVERY OF TAXES
OR ENFORCEMENT OF ANY FINE, PENALTY OR FORFEITURE UNDER
MIS CODE PROVIDED THAT, THE DEPARTMENT OF FINANCE
SHALL HAVE AUTOMATIC REVIEW OVER, AND CONDUCT
PRELIMINARY INVESTIGATION IN EVERY CRIMINAL COMPLAINT
BEFORE LED IN COURT.

parts thereof, which are inconsistent with the provisions of this Act, are hereby repealed or

modified accordingly.

.2. Repealing Clause. - All laws, orders, issuances, circulars, rules and regulations or

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,