Section 8
SEC. 8. Exceptions. � The tax amnesty provided in Section 5 hereof shall not extend to the following persons or cases existing as of the effectivity of this Act: Withholding agents with respects to their withholding tax liabilities; Those with pending cases falling under the jurisdiction of the Presidential Commission on Good Government; Those with pending cases involving unexplained or unlawfully acquired wealth or under the Anti-Graft and Corrupt Practices Act; Those with pending cases filed in court involving violation of the Anti-Money Laundering Law; Those with pending criminal cases for tax evasion and other criminal offenses under Chapter II of Title X of the National Internal Revenue Code of 1997, as amended, and the 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; and Tax cases subject of final and executory judgment by the courts.