(a) Institution and Prosecution of Criminal Action

a) Institution and Prosecution of Criminal Actions

All criminal actions before the CTA in Division in the exercise of its original jurisdiction shall be instituted by the filing of an information in the name of the People of the Philippines. (Sec. 2, Rule 9, A.M. No. 05-11-07-CTA)¹

The institution of the criminal action shall interrupt the running of the period of prescription.

For violations of the NIRC and other laws enforced by the BIR, the CIR must approve the filing.

For violations of the CMTA and other laws enforced by the BOC, the COC must approve the filing

The criminal actions shall be conducted and prosecuted under the direction and control of the public prosecutor. (Sec. 2, Rule 9, A.M. No. 05-11-07-CTA)

For violations of the NIRC and other laws enforced by the BIR and violations of the CMTA and other laws enforced by the BOC, their respective duly deputized legal officers may conduct the prosecution.

a) Institution and Prosecution of Criminal Actions

All criminal actions before the CTA in Division in the exercise of its original jurisdiction shall be instituted by the filing of an information in the name of the People of the Philippines. (Sec. 2, Rule 9, A.M. No. 05-11-07-CTA)²

The institution of the criminal action shall interrupt the running of the period of prescription.

For violations of the NIRC and other laws enforced by the BIR, the CIR must approve the filing.

For violations of the CMTA and other laws enforced by the BOC, the COC must approve the filing

The criminal actions shall be conducted and prosecuted under the direction and control of the public prosecutor. (Sec. 2, Rule 9, A.M. No. 05-11-07-CTA)

For violations of the NIRC and other laws enforced by the BIR and violations of the CMTA and other laws enforced by the BOC, their respective duly deputized legal officers may conduct the prosecution.

Period to appeal

Solicitor General as Counsel for the People and Government Officials Sued in their Official Capacity