Form and mode of proceeding in actions arising under this Code.
Section 308
SEC. 308. Form and mode of proceeding in actions arising under this Code. — Civil actions and proceedings instituted in behalf of the Government under the authority of this Code or other laws enforced by the Bureau of Internal Revenue shall be brought in the name of the Government of the Philippines and shall be conducted by the provincial or city fiscal, or the Solicitor-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 this Code shall be begun with- out the approval of the Collector of Internal Revenue