Directing Clerks of Court to Require the Legal Officers of the BIR and BOC to Submit Written Authority or Deputation

September 24, 2013

EN BANC RESOLUTION NO. 012-13

WHEREAS, Section 3 of Rule 9 of the Revised Rules of the Court of Tax Appeals provides that "[a]ll criminal actions shall be conducted and prosecuted under the direction and control of the public prosecutor. In criminal actions involving violation of the National Internal Revenue Code or other laws enforced by the Bureau of Internal Revenue and violations of the Tariff and Customs Code or other laws enforced by the Bureau of Customs, the prosecution may be conducted by their respective duly deputized legal officers";

WHEREAS, Section 5 of Rule 110 of the Revised Rules of the Criminal Procedure states that "[a]ll criminal actions commenced by a complaint or information shall be prosecuted under the direction and control of the prosecutor. In case of heavy work schedule of the public prosecutor or in the event of lack of public prosecutors, the private prosecutor may be authorized in writing by the Chief of the Prosecution Office or the Regional State Prosecution to prosecute the case subject to the approval of the Court. Once so authorized to prosecute the criminal action, the private prosecutor shall continue to prosecute the case up to the end of the trial even in the absence of a public prosecutor, unless the authority is revoked or otherwise withdrawn";

WHEREAS, it has been observed that there were instances when prosecution of criminal actions pending before this Court are conducted by the respective legal officers of the Bureau of Internal Revenue and the Bureau of Customs, sans the public prosecutor; DAHEaT

NOW, THEREFORE, in view of the foregoing and to observe uniformity in the prosecution of criminal cases pending before this Court, the Court En Banc hereby directs the Clerks of Court to require the respective legal officers of the Bureau of Internal Revenue and Bureau of Customs, who prosecutes criminal actions before this Court, to submit written authority or deputation issued by the Chief of the Prosecution Office. The non-submission of the written authority or deputation shall cause the resetting of the case.

SO ORDERED.

(SGD.) ROMAN G. DEL ROSARIOPresiding Justice

(SGD.) JUANITO C. CASTAÑEDA, JR.Associate Justice

(SGD.) LOVELL R. BAUTISTAAssociate Justice

(SGD.) ERLINDA P. UYAssociate Justice

(SGD.) CAESAR A. CASANOVAAssociate Justice

(SGD.) ESPERANZA R. FABON-VICTORINOAssociate Justice

(SGD.) CIELITO N. MINDARO-GRULLAAssociate Justice

(SGD.) AMELIA R. COTANGCO-MANALASTASAssociate Justice

(SGD.) MA. BELEN M. RINGPIS-LIBANAssociate Justice