Republic Acts1 min read
Section 2Sec./Art. 2
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Exceptions. The following taxpayers shall not be qualified to avail of the tax amnesty herein granted:
1. Those with income tax cases already filed in court as of the effectivity of this Act;
2. Those with criminal cases involving violations of the income tax law already filed in court as of the effectivity of this Act;
3. Those who have withholding tax liabilities under the National Internal Revenue Code, as amended, insofar as the said liabilities are concerned;
4. Those with pending cases involving unexplained or unlawfully acquired wealth before the Sandiganbayan;
5. Those liable under Title VII, Chapter III (Frauds, Illegal Exactions and Transactions) and Chapter IV (Malversation of Public Funds and Property) of the Revised Penal Code, as amended; and
6. Those with pending cases involving unexplained or unlawfully acquired wealth falling under the jurisdiction of the Philippine Commission on Good Government.
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