(1) Those with income tax cases already filed in court as of the effectivity of this Act; 
chan robles virtual law library

(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. 

(1) File the following documents with the Bureau of Internal Revenue within the period herein prescribed: 

(a) A duly notarized sworn statement declaring the amount of foreign exchange and/or securities repatriated and that the amount so declared does not include current earnings or income otherwise taxable under the National Internal Revenue Code, as amended, such declaration being supported by pertinent documents that may be required by the Central Bank or the Bureau of Internal Revenue; and chan robles virtual law library

chan robles virtual law library

(b) An amnesty tax; and

(2) Pay the amnesty tax herein imposed within the prescribed period.chanrobles virtual law library 

(1) The taxpayer shall be relieved of any civil, criminal or administrative liabilities arising from or incident to the availment of the tax amnesty herein granted, which are actionable under the National Internal Revenue Code, the Revised Penal Code, the Anti-graft and Corrupt Practices Act, the Revised Administrative Code, the Civil Service laws and regulations, laws and regulations on immigration and deportation, or any other applicable law; and 

chan robles virtual law library

(2) The taxpayer's tax amnesty declaration shall not be admissible in evidence in all proceedings before judicial, quasi- judicial or administrative bodies in which he is a defendant or respondent, and the same shall not be examined, inquired or looked into by any person, government official, bureau or office.chanrobles virtual law library