Form and mode of. proceeding in actions arising under Internal Revenue Law.
Section 142
SEC. 142. Form and mode of. proceeding in actions arising under Internal Revenue Law.—Civil actions and proceedings instituted in behalf of the Government under the authority of this Act or other law enforced by the Bureau of Internal Revenue shall be brought in the name of the of Government of the Philippine Islands and shall be conducted by the provincial fiscal or the Attorney-General, or by any person designated by the latter; but no civil action for the recovery of taxes or the enforcement of any fine, penalty, or forfeiture under any such law shall be begun without the approval of the Collector of Internal Revenue.