cOLLECTION OF TAXES COURT OF APPEALS CASES BIR RULING

QWEZDFV ZDV sD

1. COLLECTION
UPDATES ON SUPREME COURT/
COURT OF TAX APPEALS CASES & BIR RULINGS

2. ADMINISTRATIVE1
2JUDICIAL
REMEDIES
A)
B)
DISTRAINT
•ACTUAL/CONSTRUCTIVE
•GARNISHMENT
LEVY
A)
B)
CIVIL ACTION
CRIMINAL ACTION

3. OUTLINE
A)
B)
WARRANT OF GARNISHMENT (RDAO)
NOTICE OF LEVY/TAX LIEN
(BIR RULING + CASE)
QUERY ON FORFEITURE (CASE)C)
PERIOD TO COLLECT TAX (CASE)
D)
E)
FINALITY OFFINALDECISIONS ONDISPUTED
ASSESSMENT (FDDA)(CASE)
PRESCRIPTION OF CRIMINAL ACTIONSF)

4. Q:WHETHER OR NOT THE
ASSISTANT REGIONAL DIRECTOR
HAS AUTHORITY TO SIGN
WARRANTS OFGARNISHMENT?
GARNISHMENT

5. WHETHER OR NOT THE ASSISTANT
REGIONAL DIRECTOR HAS AUTHORITY TO
SIGN WARRANTS OF GARNISHMENT?
RDAO NO. 18-2022DELEGATED TO CERTAIN
REVENUE OFFICIALS THE AUTHORITY TO SIGN
WARRANTS OF DISTRAINT, LEVY/GARNISHMENT,
NOTICES OF TAX LIENS, ENCUMBRANCE, LEVY AND
SEIZURES, AS WELL AS THE LIFTING THEREOF.

6. WHETHER OR NOT THE ASSISTANT
REGIONAL DIRECTOR HAS AUTHORITY TO
SIGN WARRANTS OF GARNISHMENT?
CASE DESCRIPTION
SIGNING/APPROVING
OFFICER
National Office (NO) Cases
other than LT cases
ACIR-Collection Service/in
his absence the Head
Revenue Executive
Assistant (HREA)-CS
Large Taxpayers Service
(LT) Cases
ACIR-Large Taxpayers
Service/in his absence the
HREA-LTS (Programs and
Compliance Group)
RDAO NO. 18-2022:
DELEGATED APPROVING/SIGNING AUTHORITY

7. WHETHER OR NOT THE ASSISTANT
REGIONAL DIRECTOR HAS AUTHORITY TO
SIGN WARRANTS OF GARNISHMENT?
CASE DESCRIPTION
SIGNING/APPROVING
OFFICER
Large Taxpayers District
Office (LTDO) Cases
Chief-Large Taxpayers
District Office (LTDO)/in
his absence the Assistant
Chief-LTDO
Regional Office (RO) Cases
Regional Director/in his
absence the Assistant
Regional Director
RDAO NO. 18-2022:
DELEGATED APPROVING/SIGNING AUTHORITY

8. SALE OF PROPERTY BEFORE
ANNOTATIONS OF ENCUMBRANCES
BIR RULING 354-2022
(JULY 26, 2022)
FACTS:
JOHNSOLDAPARCELOFLANDTOJANE.IT
WAS VERBALLY AGREED UPON THAT JOHN
WOULD BETHEONE TOFACILITATE THE
TRANSFER OFTHETRANSFER CERTIFICATE OF
TITLE.

9. SALE OF PROPERTY BEFORE
ANNOTATIONS OF ENCUMBRANCES
BIR Ruling 354-2022
(July 26, 2022)
FACTS:
TCTNO.T-123456WASISSUEDBYTHERODIN
JANE’SNAMEBUTWITHANNOTATIONS OFTHE
FOLLOWING ENCUMBRANCES :
“NOTICEOFTAXLIEN,DATEOFINSCRIPTION –
MAY 3,2005;NOTICE OFLEVY,DATEOF
INSCRIPTION –MARCH 17,2006;DECLARATION
OFFORFEITURE OFREALPROPERTY, DATEOF
INSCRIPTION –OCTOBER 10,2006”.

10. SALE OF PROPERTY BEFORE
ANNOTATIONS OF ENCUMBRANCES
BIR Ruling 354-2022
(July 26, 2022)
FACTS:
WHENJANEINQUIRED BEFORETHEBIRABOUT
THEANNOTATIONS, SHELEARNED OFTHETAX
LIABILITIES OF JOHN AND FURTHER
DISCOVERED THAT WITHOUT HER
KNOWLEDGE, JOHNEXECUTED ASUBSEQUENT
DEEDOFABSOLUTE SALEONTHESAIDLAND
PURPORTEDLY TOLESSENTHEAMOUNT OF
CAPITAL GAINS TAX AND DOCUMENTARY
STAMPTAX.

11. SALE OF PROPERTY BEFORE
ANNOTATIONS OF ENCUMBRANCES
BIR RULING 354-2022
(JULY 26, 2022)
ISSUE:
WHETHER ORNOTATAXLIEN/LEVY CANBE
MADE APPLICABLE TO DELINQUENT
TAXPAYERS WHOHADSOLDTHEPROPERTY TO
ATHIRDPERSON.

12. SALE OF PROPERTY BEFORE
ANNOTATIONS OF ENCUMBRANCES
BIR RULING 354-2022
(JULY 26, 2022)
HELD:
THE TAX LIEN/LEVY CANNOT BEMADE
APPLICABLE TOCASESWHEN ADELINQUENT
TAXPAYER HAD SOLD THEPROPERTY AND
PARTEDWITHHISOWNERSHIP THEREOF.
THEISSUED WARRANT OFGARNISHMENT,
NOTICE OFTAXLIEN,NOTICE OFTAXLEVY,
AND NOTICE OFENCUMBRANCE MAY BE
EXTINGUISHED UNDER ANY OF THE
FOLLOWING INSTANCES:

13. SALE OF PROPERTY BEFORE
ANNOTATIONS OF ENCUMBRANCES
BIR RULING 354-2022
(JULY 26, 2022)
HELD:
XXX
I.THESEIZEDPROPERTY ISNOLONGER OWNED
BYTHEDELINQUENT TAXPAYER DUE TO
DISPOSAL PRIOR TO ITS
SEIZURE/LIEN/ISSUANCE OFNOE.
SINCEJOHNHADSOLDTHESUBJECTPROPERTY
TOJANEPRIORTOTHEINSCRIPTION OFTHE
ENCUMBRANCES, THE ANNOTATIONS
THEREFORE INJANE'STITLEAREVOIDAND
WITHOUT ANYLEGALEFFECT.

14. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
FACTS:
TICO -INSURANCE COMPANY PLACED UNDER
LIQUIDATION BYTHEINSURANCE COMMISSION
GLOWIDE &PMI-CLIENTSOFTICOTHATTOOKOUT
INSURANCE POLICIESOVERSEVERALPROPERTIES.
AFIREBROKE OUT THAT DESTROYED THE
PROPERTIES OFGLOWIDE ANDPMI.
TICOFAILEDTOPAYTHEFULLAMOUNT OFTHE
INSURANCE PROCEEDS DESPITEDEMAND .

15. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. No. 204226
(APRIL 18, 2022)
FACTS:
PARTY ACTION/PRAYERS RULING DATE
GLOWIDE
& PMI
COMPLAINT FOR
SUM OF MONEY +
DAMAGES + PRAYER
FOR A WRIT OF
PRELIMINARY
ATTACHMENT (RTC
QUEZON CITY)
WRIT OF
PRELIMINARY
ATTACHMENT
WAS ISSUED
RTC
QUEZON
CITY
NOTICE OF
LEVY ON
ATTACHMENT
WAS
ANNOTATED
(CONDO UNITS)
DECEMBER
22, 2000

16. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. No. 204226
(APRIL 18, 2022)
FACTS:
TICO PETITION FOR
RELIEF FROM
JUDGMENT & WRIT
OF EXECUTION:
IT HAS TAX
ASSESSMENTS
(1996-1998) WHICH
ENJOY
PREFERENCE OF
CREDITS.
DENIED: GLOWIDE &
PMI’S CLAIMS ARE
PREFERRED OVER
THE BIR’S CLAIMS
SINCE TAX
ASSESSMENTS ARE
NOT PREFERRED
CREDITS IN
REFERENCE TO
SPECIFIC
IMMOVABLE
PROPERTY.

17. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. No. 204226
(APRIL 18, 2022)
FACTS:
TICO COMPLAINT FOR
INTERPLEADER RTC
MAKATI):
BIR ISSUED A WARRANT
OF DISTRAINT AND/OR
LEVY & A NOTICE OF
TAX LIEN ON THE REAL
AND PERSONAL
PROPERTIES OF TICO.
RULED IN FAVOR
OF BIR

18. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
ISSUE:
WHETHER ORNOTTHECLAIMOFGLOWIDE
ANDPMIOVERTHECONDOMINIUM UNITSIS
SUPERIOR TOTHEBIR’SCLAIM.

19. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
BIR:
PARTICULARS DATE
•DATE WHEN THE BIR
ASSESSED TICO OF TAX
LIABILITIES
JANUARY 31, 2000
•NOTICE OF LEVY ON
ATTACHMENT WAS ISSUED
(IN FAVOR OF GLOWIDE &
PMI)
•DATE OF EXECUTION SALE
DECEMBER 22, 2000
APRIL 14, 2004
•ANNOTATION OF NOTICE OF
TAX LIEN BY BIR BEFORE THE
ROD
FEBRUARY 15. 2005

20. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
HELD:
GLOWIDE &PMI’S RIGHTS OVER THE
CONDOMINIUM UNITSARESUPERIOR TOTHE
BIR’SCLAIM,ANDARETHUSENTITLED TO
POSSESSION AND CONVEYANCE OF THE
CONDOMINIUM UNITS.

21. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
HELD:
ANAUCTION SALECONDUCTED PURSUANT TO
ANORDEROFEXECUTION RETROACTS TOTHE
DATE OFANNOTATION OFTHELEVYON
ATTACHMENT .

22. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
HELD:
WHEN THECONDOMINIUM UNITSWERESOLD
ONEXECUTION TOGLOWIDE &PMI,THESALE
ANDTHERIGHTSACQUIRED BYGLOWIDE &PMI
WHEN ITPURCHASED THECONDOMINIUM
UNITS RETROACTED TO THE DATE OF
INSCRIPTION OFTHEIRNOTICE OFLEVYON
DECEMBER 22,2000.

23. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
HELD:
SEC.219.NATURE ANDEXTENTOFTAXLIEN.-IFANYPERSON,
CORPORATION, PARTNERSHIP, JOINT-ACCOUNT, ASSOCIATION
ORINSURANCE COMPANY LIABLETOPAYANINTERNALREVENUE
TAX,NEGLECTS ORREFUSESTOPAYTHESAMEAFTERDEMAND,
THEAMOUNT SHALLBEALIENINFAVOROFTHEGOVERNMENT
OFTHEPHILIPPINES FROMTHETIMEWHEN THEASSESSMENT
WAS MADE BYTHE COMMISSIONER UNTIL PAID,WITH
INTERESTS, PENALTIES, ANDCOSTS THATMAY ACCRUE IN
ADDITION THERETO UPON ALLPROPERTY ANDRIGHTS TO
PROPERTY BELONGING TOTHETAXPAYER:PROVIDED, THATTHIS
LIENSHALL NOT BEVALID AGAINST ANY MORTGAGEE,
PURCHASER ORJUDGMENT CREDITOR UNTILNOTICEOFSUCH
LIENSHALLBEFILEDBYTHECOMMISSIONER INTHEOFFICEOF
THEREGISTEROFDEEDSOFTHEPROVINCE ORCITYWHERETHE
PROPERTY OFTHETAXPAYER ISSITUATEDORLOCATED.

24. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
HELD:
ITISONLYAFTERTHENOTICEOFTAXLIENIS
ANNOTATED ONTHEPERTINENT TITLETHATA
JUDGMENT CREDITOR’S RIGHTS CAN BE
AFFECTED AND THE TAX LIENMAY BE
CONSIDERED TORETROACT TOTHEDATEOF
ASSESSMENT .

25. BIR V. TICO, GLOWIDE, & PACIFIC MILLS, INC.
G.R. NO. 204226
(APRIL 18, 2022)
HELD:
PARTICULARS DATE
•DATE WHEN THE BIR
ASSESSED TICO OF TAX
LIABILITIES
JANUARY 31, 2000
•NOTICE OF LEVY ON
ATTACHMENT WAS ISSUED
(IN FAVOR OF GLOWIDE &
PMI)
•DATE OF EXECUTION SALE
DECEMBER 22, 2000
APRIL 14, 2004
•ANNOTATION OF NOTICE OF
TAX LIEN BY BIR BEFORE THE
ROD
FEBRUARY 15. 2005

26. Q: WHETHER THE ONE-YEAR
REDEMPTION PERIOD SHOULD BE
RECKONED FROMTHEDATEWHENTHE
SALEWASCONDUCTED ORTHEDATE
WHEN THEPROPERTY WASDECLARED
FORFEITED BY THE GOVERNMENT
(REGISTRATION OFTHECERTIFICATEOF
SALEWITHTHEROD)?
FORFEITURE OF PROPERTY

27. FORFEITURE OF PROPERTY
RMO NO. 29-2022–POLICIES AND GUIDELINES IN
THE CONDUCT OF PUBLIC AUCTION OF DISTRAINED
PERSONAL PROPERTIES, SEIZED/LEVIED REAL
PROPERTIES AND ACQUIRED PERSONAL AND REAL
ASSETS.

28. FORFEITURE OF PROPERTY
Ifthepropertyisdeclaredforfeitedbythegovernmentfor
failureofbiddingwherethevalueofthepropertydeclared
forfeitedisenoughtocovertheOTL(OutstandingTax
Liability)includingthedelinquencypenalties,thedelinquent
taxpayerorhislegalrepresentativemayredeemtheproperty
bypayingtheoutstandingtaxliabilities,penaltiesandinterest
thereoncomputedfromthedateofthedelinquencytothe
datethepropertywassoldinapublicauction,the
maintenanceandpreservationoftheleviedproperty,andthe
expensesofsale,withinone(1)yearfromthedateof
declarationofforfeiturewasregisteredwiththeRegistryof
Deeds/Assessor’sOfficewhohasjurisdictionoverthe
property.

29. FORFEITURE OF PROPERTY
Ifthepropertyisdeclaredforfeitedbythegovernmentfor
failureofbiddingwherethevalueofthepropertydeclared
forfeitedisnotenoughtocovertheOTLincludingthe
delinquencypenalties,thedelinquenttaxpayerorhislegal
representativemayredeemthepropertybypayingthe
outstandingtaxliabilities,penaltiesandinterestthereon
computedfromthedateofdelinquencytothedateof
redemptionafterdeductingthevalueofthepropertydeclared
forfeited,themaintenanceandpreservationofthelevied
property,andtheexpensesofsale,withinone(1)yearfrom
thedateofdeclarationofforfeiturewasregisteredwiththe
RegistryofDeeds/Assessor’sOfficewhohasjurisdiction
overtheproperty.

30. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
FACTS:
PARTICULARS DATE
RECEIVED/
SERVED
•PAN
•FAN
PROTEST 1-7-2009
FDDA BY RD: DENIED PROTEST 4-26-2011
APPEAL BEFORE THE CIR 5-6-2011

31. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
FACTS:
COLLECTION LETTERS
•PCL
•FNBS
•WDL
LR’S REPLY:
“IT WILL ACT ON THE MATTER AS
SOON AS WE RECEIVE THE
COMMISSIONER’S DECISION ON
OUR APPEAL."

32. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
FACTS:
•LETTER (RULING ON THE APPEAL TO
CIR):
-DECLARED THE CASE FINAL,
EXECUTORY & DEMANDABLE
•PETITION FOR REVIEW (CTA DIVISION)
8-12-2014
9-11-2014

33. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
ARGUMENTS :
PARTICULARS
DATE
RECEIVED/SERVED
BIR LIGHT RAIL
FDDA BY RD –
DENIED PROTEST 4-26-2011
THIS IS THE
RECKONING
POINT OF
THE 30-DAY
PERIOD TO
APPEAL.
THIS NEVER
BECAME FINAL.
APPEAL TO CIR 5-6-2011
LETTER (RULING
ON THE APPEAL
TO THE CIR)
8-12-2014
THIS IS THE
RECKONING POINT
OF THE 30-DAY
PERIOD TO APPEAL.

34. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
ISSUE:
WHETHER ORNOTTHEFDDARENDERED BY
THEAUTHORIZED REPRESENTATIVE OFTHECIR
ISTHEFINALDECISION OFTHECIRTHATIS
APPEALABLE TOTHECTA.

35. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
HELD:
THEFDDA RENDERED BYTHEAUTHORIZED
REPRESENTATIVE OFTHECIRCANNOT BE
CONSIDERED ASTHEDECISION OFTHECIR
THATISAPPEALABLE TOTHECTA.

36. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
HELD:
SUBSECTION 3.1.5.OFRRNO.12-99
INGENERAL, IFTHEPROTEST ISDENIED,IN
WHOLE ORINPART,BYTHECOMMISSIONER OR
HISDULYAUTHORIZED REPRESENTATIVE, THE
TAXPAYER MAYAPPEALTOTHECTAWITHIN30
DAYSFROM DATEOFRECEIPTOFTHESAID
DECISION,OTHERWISE, THE ASSESSMENT
SHALL BECOME FINAL, EXECUTORY AND
DEMANDABLE :

37. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
HELD:
SUBSECTION 3.1.5.OFRRNO.12-99
PROVIDED, HOWEVER, THATIFTHETAXPAYER
ELEVATES HISPROTEST TOTHECOMMISSIONER
WITHIN30DAYSFROMDATEOFRECEIPTOFTHE
FINALDECISION OFTHECOMMISSIONER’S DULY
AUTHORIZED REPRESENTATIVE ,THE LATTER’S
DECISION SHALL NOTBECONSIDERED FINAL,
EXECUTORY ANDDEMANDABLE ,INWHICH CASE,
THE PROTEST SHALL BEDECIDED BYTHE
COMMISSIONER .
XXX

38. LIGHT RAIL TRANSIT AUTHORITY V. BIR
G.R. NO. 231238
(JUNE 20, 2022)
HELD:
INTHISCASE,THEFDDAWASTIMELYELEVATED TO
THECOMMISSIONER, HENCEITNEVERBECAME FINAL,
EXECUTORY ANDDEMANDABLE .
THECOLLECTION LETTERS,JUSTLIKETHEFDDA,WERE
NOTFINALDECISIONS ONTHEAPPEALTOTHECIR.
THEYREMAINED TENTATIVE GIVENTHEPENDENCY OF
THELIGHTRAIL’SAPPEALWITHTHEOFFICEOFTHE
COMMISSIONER .

39. ANYINTERNAL REVENUE TAXWHICH HAS
BEENASSESSED WITHINTHEPERIODOF
LIMITATION MAY BE COLLECTED BY
DISTRAINT OR LEVY,OR BYCOURT
PROCEEDING WITHIN3YEARS.
COLLECT TAX
PERIOD TO

40. CIR V. CTA & QLDI
G.R. NO. 258947, 3/29/2022
PARTICULARS DATE RECEIVED/SERVED
Letter of Authority dated 10-30-
2012 (TY 2010)
11-12-2012
PAN 11-28-2014
FAN/FLD 12-12-2014(SENT OUT)
FACTS:
BIRLETTERSFORTHECOLLECTION OFTAXES
WEREISSUEDONVARIOUSDATESIN2020.

41. CIR V. CTA & QLDI
G.R. NO. 258947, 3/29/2022
ISSUE:
WHETHER ORNOT THECIR’SRIGHT TO
COLLECTTAXESHADPRESCRIBED .

42. CIR V. CTA & QLDI
G.R. NO. 258947, 3/29/2022
HELD:
CIR'SRIGHTTOCOLLECTTAXESHADPRESCRIBED .
THESUBJECTASSESSMENT WASISSUEDWITHINTHE3-
YEARORDINARY PRESCRIPTIVE PERIOD TOASSESS,
THUS,THECIRHADANOTHER 3YEARSTOINITIATETHE
COLLECTION OFTAXESBYDISTRAINT ORLEVYOR
COURT PROCEEDING .ACCORDINGLY, SINCE THE
FAN/FLDWASMAILEDONDECEMBER 12,2014,THECIR
HADANOTHER 3YEARSRECKONED FROMSAIDDATE,OR
UNTILDECEMBER 12,2017,TOENFORCE COLLECTION OF
THE ASSESSED DEFICIENCY TAXES. VERILY,
PRESCRIPTION HADALREADY SETINWHEN THECIR
INITIATEDITSCOLLECTION EFFORTSONLYIN2020.

43. CIR V. CTA & QLDI
G.R. NO. 258947, 3/29/2022
HELD:
THE5-YEAR PERIOD FORCOLLECTION OF
TAXESONLYAPPLIESTOASSESSMENTS ISSUED
WITHIN THEEXTRAORDINARY PERIOD OF10
YEARSINCASESOFFALSEORFRAUDULENT
RETURNORFAILURETOFILEARETURN.

44. PERIOD TO ASSESS & COLLECT TAX
PERIOD ASSESS COLLECT
ORDINARY
WITHIN 3 YEARSFROM LAST DAY
PRESCRIBED BY LAW FOR FILING
OF THE RETURN/FROM THE DAY
THE RETURN IS FILED, IN CASE
WHERE A RETURN IS FILED
BEYOND THE PERIOD PRESCRIBED
BY LAW (SEC. 203, NIRC).
WITHIN 3 YEARS FROM THE DATE
THE ASSESSMENT NOTICE HAD
BEEN RELEASED, MAILED, OR SENT
TO THE TAXPAYER
(CIRV.UNITEDSALVAGEANDTOWAGE
PHILS.,INC.G.R.NO.197515,07-2-2014)
EXTRAORDINARY
WITHIN 10 YEARS AFTER THE
DISCOVERY OF THE FALSITY,
FRAUD OR OMISSION (MAKE
ASSESSMENT/FILE COURT
PROCEEDING FOR COLLECTION)
WITHIN 5 YEARS FOLLOWING THE
ASSESSMENT (SEC. 222 [A] AND [C])

45. PERIOD TO FILE CRIMINAL ACTION
SEC.281.PRESCRIPTION FORVIOLATIONS OFANYPROVISION
OFTHISCODE.-ALLVIOLATIONS OFANYPROVISION OFTHIS
CODESHALLPRESCRIBEAFTERFIVE(5)YEARS.
PRESCRIPTION SHALLBEGINTORUNFROMTHEDAYOFTHE
COMMISSION OFTHEVIOLATION OFTHELAW,ANDIFTHE
SAMEBENOTKNOWN ATTHETIME,FROMTHEDISCOVERY
THEREOF ANDTHEINSTITUTION OFJUDICIALPROCEEDINGS
FORITSINVESTIGATION ANDPUNISHMENT .
THE PRESCRIPTION SHALL BE INTERRUPTED WHEN
PROCEEDINGS ARE INSTITUTED AGAINST THE GUILTY
PERSONS AND SHALL BEGIN TORUN AGAIN IFTHE
PROCEEDINGS ARE DISMISSED FOR REASONS NOT
CONSTITUTING JEOPARDY.
THETERMOFPRESCRIPTION SHALLNOTRUNWHEN THE
OFFENDER ISABSENTFROMTHEPHILIPPINES.

46. PERIOD TO FILE CRIMINAL ACTION
5 YEARS
FROMTHEDAYOF
THECOMMISSIONOF
THEVIOLATIONOF
THE LAW
(COMMENCEMENT)
INSTITUTION OF JUDICIAL
PROCEEDINGS
(INTERRUPTION)
IF THE DAY OF THE COMMISSION
IS KNOWN

47. PERIOD TO FILE CRIMINAL ACTION
5 YEARS
FROM THE
DISCOVERY +
INSTITUTION OF
JUDICIAL
PROCEEDINGS
(COMMENCEMENT)
INSTITUTION OF JUDICIAL
PROCEEDINGS
(INTERRUPTION)
IF THE DAY OF THE COMMISSION
IS NOT KNOWN

48. PERIOD TO FILE CRIMINAL ACTION
FORCTA:
CITINGRMCNO.101-90,INTERPRETATION OF
SEC.281LEADS TOTHECONCLUSION THAT
OFFENSES UNDER THE NIRC ARE
IMPRESCRIPTIBLE CONSIDERING THAT THE
RUNNING AND INTERRUPTION OF THE
PRESCRIPTIVE PERIODAREBOTHTRIGGERED BY
THESAMEEVENT=WHEN PROCEEDINGS ARE
INSTITUTED AGAINST THE GUILTY PARTY
(JUDICIALPROCEEDING) .

49. PERIOD TO FILE CRIMINAL ACTION
MODES SECTION 281 CTA RESOLUTION
IF THE DAY OF THE
COMMISSION IS
KNOWN
COMMENCEMENT
INTERRUPTION
FROM THE DAY
OF THE
COMMISSION OF
THE VIOLATION
OF THE LAW
INSTITUTION OF
JUDICIAL
PROCEEDINGS
IF THE DAY OF THE
COMMISSION IS
NOT KNOWN
COMMENCEMENT
INTERRUPTION
FROM THE
DISCOVERY
THEREOF +
INSTITUTION OF
JUDICIAL
PROCEEDINGS
INSTITUTION OF
JUDICIAL
PROCEEDINGS
DISCOVERY +
JUDICIAL
PROCEEDING = FILING
OF COMPLAINT AT
THE PROSECUTOR’S
OFFICE.
JUDICIAL PROCEEDING =
FILING OF INFORMATION
IN COURT
( P E O P L E V . J U A N C H I T O D . B E R N A R D O , P R A X E D E S P . B E R N A R D O & J D B E C , I N C . ,
C T A C R I M C A S E N O . 0-7 2 8 , 0-7 3 0 , 0-7 3 2 , & 0-7 3 4 , 1 0 / 2 2 / 2 0 1 9 )

50. PERIOD TO FILE CRIMINAL ACTION
THEMOREREASONABLE INTERPRETATION ISTHIS:
FORPURPOSES OFCOMMENCEMENT OFTHE
PRESCRIPTIVE PERIOD, PRELIMINARY
INVESTIGATION ISCONSIDERED AS“JUDICIAL”
PROCEEDING FOR ITS INVESTIGATION &
PUNISHMENT .
(PEOPLE V.JUANCHITO D.BERNARDO, PRAXEDES P.BERNARDO &
JDBEC,INC.,CTACRIMCASENO.0-728,0-730,0-732,&0-734,
10/22/2019)

51. PERIOD TO FILE CRIMINAL ACTION
5 YEARS
IF THE DAY OF THE
COMMISSION IS NOT
KNOWN
INTERRUPTION OF
PRESCRIPTIVE PERIOD
(INSTITUTION OF JUDICIAL
PROCEEDINGS BEFORE
THE COURT)
9-22-2010 9-23-2010 6-18-2019
COMMENCEMENT OF
PRESCRIPTIVE PERIOD
(FILING OF COMPLAINT
BEFORE THE
PROSECUTION’S OFFICE)
DATE OF DISCOVERY
PRESCRIPTION: 9-23-2015

52. PERIOD TO FILE CRIMINAL ACTION
PERIOD TO FILE
IF THE DAY OF THE
COMMISSION IS
KNOWN
W/IN 5 YEARS From the day of the
commission of the violation of the law.
(SEC. 281, NIRC; TUPAZ V. ULEP, 316 SCRA
118, 121 [1999]))
IF THE DAY OF THE
COMMISSION IS NOT
KNOWN
W/IN 5 YEARS From the discovery thereof +
institution of judicial proceedings (referral of
the case to a public prosecutor for preliminary
investigation).

53. YOU!
THANK