To effectively prosecute tax evasion cases, Senate President Juan Ponce Enrile has filed a bill giving Bureau of Internal Revenue legal officers the “exclusive authority” to investigate, prosecute and handle tax-related cases in the court.

In Senate Bill No. 133, Enrile explained that “the efforts of the BIR to collect taxes by effectively prosecuting various tax-related cases have remained hampered due to the bureaucratic processes currently existing in our justice system.” Such failure has been one of the causes of chronic revenue deficits of government.

Enrile pointed out that under the provisions of Republic Act No. 8424, or the “Tax Reform Act of 1997”, civil and criminal actions and proceedings instituted in behalf of the Government shall be conducted by the legal officers of the BIR.

“However, due to the limited manpower of the BIR, it has become their practice to refer to the Department of Justice (DOJ) various cases relating to collection assessment for the determination of probable cause prior to the filing of appropriate cases,” Enrile, a noted tax lawyer, said.

“Contrary to the intent of the law, this present system has reportedly become a breeding ground for corruption as some taxpayers manipulate the system by conniving with the prosecutors of the DOJ to delay resolution of their cases or, in some instances, resolve the cases in their favor,” he added.

In his bill, Ernile seeks to amend Republic Act 8424 to authorize the legal officers of the BIR to investigate, prosecute, file and handle exclusively all tax-related cases. At the same time, the bill also vests in the Department of Finance the authority to review every criminal complaint before proper cases are filed in court.

‘When enacted into law, these amendments will allow the Bureau to expand their legal department to provide the necessary assistance in processing these cases. The practice of referring these cases to the DOJ, therefore, will be eliminated and the probability of collusion between the prosecutors of the DOJ and taxpayers will be removed.”

Enrile said that greater efficiency in the collection of taxes by the BIR would result in improved internal revenue collections, thus reducing the chronic budgetary deficit plaguing the government. The BIR is the biggest collector of government revenue.

Senate President Juan Ponce Enrile gives neophyte congressman Manny Pacquiao of Saranggani some pointers on bill making during the first State of the Nation Address of the 15th Congress at the Batasan (Senate Photo by Joe Arazas).

New and old faces form the Senate of the 15th Congress. Photo shows the senators posing for a souvenir photo marking the formal opening of the new Congress on Monday, July 26. (Seated L-R) Sens. Joker Arroyo, Edgardo Angara, Manny Villar, Loren Legarda, Juan Ponce Enrile (Senate President), "Companera" Pia Cayetano, Jinggoy Ejercito Estrada (Senate President Pro Tempore), Ferdinand "Bongbong" Marcos Jr., (standing) Alan Peter "Companero" Cayetano (Minority Leader), Gregorio "Gringo" Honasan II, Vicente Sotto III (Majority Leader), Ralph Recto, Teofisto Guingona III, Francis "Chiz" Escudero, Franklin Drilon, Ramon "Bong" Revilla Jr., Francis "Kiko" Pangilinan, Sergio Osmena III and Miguel Zubiri. Not in photo are Sens. Miriam Defensor Santiago, Panfilo Lacson, Manuel "Lito" Lapid and Antonio "Sonny" Trillanes IV. (Photo by Joe Arazas)

Senator Juan Ponce Enrile takes his oath of office before acting presiding officer Sen. Franklin Drilon as the duly elected Senate President of the 15th Congress at today's opening of Congress. Looking on are Vice President Jojo Binay, Mrs. Cristina Ponce Enrile, and former President Joseph Ejercito-Estrada. Binay and Estrada are Enrile's partymates at the Puwersa ng Masang Pilipino. (Senate photo by Joe Arazas).

Senate President Juan Ponce Enrile hugs his sister, Armida Siguion-Reyna, upon her arrival at Enrile's thanksgiving dinner at One Esplanade, Pasay City last Friday. The thanksgiving dinner was the Senate President's way of showing his appreciation to friends and colleagues who, he says, has been with him throughout his political career.(Senate photo by Joe Arazas)

Senate President Juan Ponce Enrile takes his oath of office before Chief Justice Renato Corona at the Department of Justice. Enrile won his third term as senator during the recently concluded automated elections last May. (Senate photo by Joe Arazas)