Prescriptive period pauses upon filing of complaint — SC

The Supreme Court (SC) has clarified that the prescriptive period for prosecuting crimes, including those under the 2022 Rules on Expedited Procedures in first-level courts, stops running once a complaint is filed with the Department of Justice (DOJ), not when the case reaches court.

This decision, written by Associate Justice Henri Jean Paul B. Inting on April 2, 2025, overturns earlier rulings in Republic v. Desierto and Corpus, Jr. v. People (2023), which stated that the prescriptive period halts only when the information is filed in court.

The SC explained that the rules on summary procedure, which simplify case proceedings, help reduce costs and ensure faster resolutions. These rules apply to cases handled by first-level courts, such as Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts. The crimes covered include traffic violations, ordinance breaches, and offenses punishable by up to six months in prison or fines of up to P1,000.

The rules on expedited procedures, which replaced the 1991 Revised Rules on Summary Procedure in 2022, broaden the scope of summary procedure to include crimes punishable by up to one year in prison and fines of up to P50,000. These rules allow criminal cases to be filed by either complaint or information.

In 2024, the DoJ introduced its Rules on Summary Investigation and Expedited Preliminary Investigation, requiring summary investigations for crimes with a prescribed penalty of up to one year in prison.

The SC ruling clarifies that the prescriptive period for crimes is paused once a complaint is filed and the summary investigation begins. It emphasized that delays in preliminary investigations should not disadvantage the state or the victim.

“It is unjust to deprive the injured party of the right to seek justice due to delays beyond their control,” the SC stated.

The decision, which applies prospectively, also clarified that under Section 281 of the 1997 National Internal Revenue Code (NIRC), the prescriptive period for criminal tax offenses begins when the violation is discovered. It is interrupted once a preliminary investigation starts, ensuring that the intent of the law — to set a clear time limit for prosecuting tax violations — is met.

The ruling arose from a case where a taxpayer was charged for failing to file a Quarterly VAT Return under the NIRC. The Court of Tax Appeals and SC had previously dismissed the case, ruling that the crime had already prescribed as the complaint was filed beyond the five-year prescriptive period.