Exceptions.
Section 16
SEC. 16. Exceptions. - The General Tax Amnesty under this Act shall not extend to the following: (a) Withholding tax agents who withheld taxes but failed to remit the same to the Bureau of Internal Revenue; (b) Taxpayers with case pending in appropriate courts involving: (1) Those that fall under the jurisdiction of the Presidential Commission on Good Government (2) 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 or An Act Defining and Penalizing the Crime of Plunder; (3) Violations of Republic Act No. 9160, otherwise known as the Anti-Money Laundering Act, as amended; (4) Tax evasion and other criminal offenses under Chapter II of Title X of the National Internal Revenue Code of 1997, as amended; and (5) Felonies of frauds, illegal exactions and transactions, and malversation of public funds and property under Chapters III and IV of Title VII of the Revised Penal Code; (c) Tax cases that have become final and executory; and (d) Delinquencies and assessments that have become final and executory.