Exceptions.
Section 9
SEC. 9. Exceptions. - The Estate Tax Amnesty under Title II of this Act shall not extend tax cases which shall have become final and executory and to properties involved in cases pending in appropriate courts: (a) Falling under the jurisdiction of the Presidential Commission on Good Government; (b) Involving unexplained or unlawfully acquired wealth under Republic Act No. 3019, otherwise known as the Anti-Graft and Corrupt Practices Act, and Republic Act No. 7080 0r An act Defining and Penalizing the Crime of Plunder; (c) Involving violations of Republic Act No. 9160, otherwise known as the Anti-Money Laundering Act, as amended; (d) Involving tax evasion and other criminal offenses under Chapter II of Title X of the National Internal Revenue Code of 1997, as amended; and (e) Involving felonies of frauds, illegal exactions and transactions and malversation of public funds and property under Chapter III and IV of Title VII of the Revised Penal Code.