Article 158p. 158

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

SEC. 4. Warrant of arrest. – Within ten days from the

filing of the information, the Division of the Court to

which the case was raffled shall evaluate the resolution of

the public prosecutor and its supporting evidence. The

Division may immediately dismiss the case if it finds that

the evidence on record clearly fails to establish probable

cause. If the Division finds probable cause, it shall issue a

warrant of arrest signed by the Chairman of the Division.

In case of doubt on the existence of probable cause, the

Division may order the prosecutor to present additional

evidence, ex parte, within five days from notice. (Rules of

Court, Rule 112, sec. 6a)

SEC. 5. When search warrant may issue. – The Division

may issue a search warrant signed by its Chairman

following the requirements of Rule 126 of the Rules of

Court. (n)

SEC. 6. Bail, how amount fixed; approval. – The amount

of bail to be posted in a case filed with the Court shall be

fixed and approved by the Division to which the case is

raffled: Provided, however, that where the accused is

arrested, detained or otherwise placed in custody outside

the Metropolitan Manila area, any judge of the Regional

Trial Court of the place where the arrest is made may

accept

and

approve

the

bail

for

his

release

and

appearance before the Division to which his case is

assigned. The judge who accepted the bail and released

the accused shall inform the Division that issued the

order of arrest of his action and forward to it the papers

relative to the case. (Rules of Court, Rule 114, sec. 17a)

SEC. 7. Conditions of the bail. – The conditions of the bail

are

that

the

accused

shall appear and answer the

complaint or information in the Division of the Court to

which it is raffled or transferred for trial and submit

himself to its orders and processes. If convicted, and the

case is appealed to the Court en banc or to the Supreme

Court, he will surrender himself for the execution of such

judgment as the Court en banc or the Supreme Court

may render; or that, in the event the case is to be tried

anew or remained for a new trial, he shall appear before

the Division to which it may be remanded and submit

himself to its orders and processes. Rules of Court, Rule

114, sec. 2a)

SEC. 8. Release order. – The Clerk of Court shall issue the

corresponding release order. (Rules of Court, Rule 114, sec.

3a)

SEC. 9. Appeal; period to appeal. – (a) An appeal to the

Court in criminal cases decided by a Regional Trial Court

in the exercise of its original jurisdiction shall be taken by

filing a notice of appeal pursuant to Sections 3(a) and 6,

Rule 122 of the Rules of Court within fifteen days from

receipt of a copy of the decision or final order with the

court

which

rendered

the

final

judgment

or

order

appealed from and by serving a copy upon the adverse

party. The Court in Division shall act on the appeal.

(b) An appeal to the Court en banc in criminal cases

decided by the Court in Division shall be taken by filing a

petition for review as provided in Rule 43 of the Rules of

Court within fifteen days from receipt of a copy of the

decision or resolution appealed from. The Court may, for

good cause, extend the time for filing of the petition for

review for an additional period not exceeding fifteen days.

(c) An appeal to the Court in criminal cases decided by

the Regional Trial Courts in the exercise of their appellate

jurisdiction shall be taken by filing a petition for review as

provided in Rule 43 of the Rules of Court within fifteen

days from receipt of a copy of the decision or final order

appealed from. The Court en banc shall act on the appeal.

(n)

SEC. 10. Solicitor General as counsel for the People and

government officials sued in their official capacity. – The

Solicitor

General

shall

represent

the

People

of

the

Philippines and government officials sued in their official

capacity in all cases brought to the Court in the exercise

of its appellate jurisdiction. He may deputized the legal

officers of the Bureau of Internal Revenue in cases

brought under the National Internal Revenue Code or

other laws enforced by the Bureau of Internal Revenue, or

the legal officers of the Bureau of Customs in cases

brought under the Tariff and Customs Code of the

Philippines or other laws enforced by the Bureau of

Customs, to appear in behalf of the officials of said

agencies sued in their official capacity: Provided, however,

such duly deputized legal officers shall remain at all times

under the direct control and supervision of the Solicitor

General. (n)

SEC. 11. Inclusion of civil action in criminal action. – In

cases within the jurisdiction of the Court, the criminal

action and the corresponding civil action for the recovery

of civil liability for taxes and penalties shall be deemed

jointly instituted in the same proceeding. The filing of the

criminal action shall necessarily carry with it the filing of

the civil action. No right to reserve the filing of such civil

action

separately

from

the

criminal action shall be

allowed or recognized. (Rules of Court, Rule 111, sec. 1[a],

par. 1a)

RULE 10 SUSPENSION OF COLLECTION OF TAX

SECTION 1. No suspension of collection of tax, except as

herein prescribed. – No appeal taken to the Court shall

suspend the payment, levy, distraint, or sale of any

property of the taxpayer for the satisfaction of his tax

liability

as

provided

under

existing

laws,

except

as

hereinafter prescribed. (n)

SEC. 2. Who may file. – Where the collection of the

amount of the taxpayer’s liability, sought by means of a

demand for payment, by levy, distraint or sale of any

property of the taxpayer, or by whatever means, as

provided

under

existing

laws,

may

jeopardized

the

interest of the Government or the taxpayer, an interested

party

may file a motion for the suspension of the

collection of the tax liability. (RCTA, Rule 12, sec. 1a)

SEC. 3. When to file. – The motion for the suspension of

the collection of the tax may be filed together with the

petition for review or with the answer, or in a separate

motion filed by the interested party at any stage of the

proceedings. (RCTA, Rule 12, sec. 2)

SEC. 4. Contents and attachments of the motion. – The

motion for the suspension of the collection of the tax

shall be verified and shall state clearly and distinctly the

facts and the grounds relied upon in support of the

motion. Affidavits and other documentary evidence in

support

thereof

shall be attached thereto, which, if

uncontroverted, would be admissible in evidence as proof

of the facts alleged in the motion. (RCTA, Rule 12, sec. 3a)

SEC. 5. Opposition. – Unless a shorter period is fixed by

the Court because of the urgency of the motion, the

adverse party shall, within five days after receipt of a copy

of the motion, file an opposition thereto, if any, which

shall state clearly and distinctly the facts and the grounds

relied upon in support of the opposition. (RCTA, Rule 12,

sec. 4)

SEC. 6. Hearing of the motion. – The movant shall, upon

receipt of the opposition, set the motion for hearing at

the next available motion day, and the Court shall give

preference to the motion over all other cases, except

criminal cases. At the hearing, both parties shall submit

their respective evidence. If warranted, the Court may

grant the motion if the movant shall deposit with the

Court an amount in cash equal to the value of the

property or goods under dispute or filing with the Court

of an acceptable surety bond in an amount not more

than double the disputed amount or value. However, for

the sake of expediency, the Court, motu proprio or upon

motion of the parties, may consolidate the hearing of the

motion for the suspension of the collection of the tax with

the hearing on the merits of the case. (RCTA, Rule 12, sec.

5a)

SEC. 7. Corporate surety bonds. – In the selection and

qualification of surety companies, the parties and the

Court shall be guided by Supreme Court Circular A.M. No.

04-7-02-SC, dated July 20, 2004. (n)

© Compiled by RGL

158 of 201