The Supreme Court (SC) has ruled that the prescriptive period—or time limit—for prosecuting crimes is interrupted once a complaint is filed with the Department of Justice (DOJ), not when the case reaches the court.

In a decision penned by Associate Justice Henri Jean Paul B. Inting, the SC En Banc overturned its previous rulings in Republic v. Desierto and Corpus, Jr. v. People (both decided in 2023), which held that prescription stops only upon the filing of an information in court.

The clarification applies to cases governed by the 2022 Rules on Expedited Procedures in the First Level Courts, which replaced the 1991 Revised Rules on Summary Procedure. These rules streamline proceedings in first-level courts—such as Metropolitan Trial Courts and Municipal Trial Courts—by reducing pleadings and motions, lowering costs, and speeding up resolution. The 2022 Rules expanded coverage to criminal cases punishable by up to one year of imprisonment or fines up to PHP 50,000, and allow filing either by complaint or information.

In 2024, the DOJ issued its own Rules on Summary Investigation and Expedited Preliminary Investigation, requiring summary investigation for offenses punishable by up to one year in prison.

Considering these developments, the SC held that prescription is tolled when a complaint is filed with the prosecution and a summary investigation begins. The Court emphasized that the State should not be penalized for delays in DOJ proceedings, particularly in cases governed by summary procedure.

“It is unjust to deprive the injured party of the right to obtain vindication on account of delays that are not under [their] control. All that the victim of the offense may do on [their] part to initiate the prosecution is to file the requisite complaint,” the decision stated.

This ruling will be applied prospectively.

The SC also clarified the rule on prescription in criminal tax cases. Under Section 281 of the 1997 National Internal Revenue Code (NIRC), the prescriptive period for tax offenses that are not immediately discovered begins from the date the violation is found. This period is suspended once a preliminary investigation is initiated, aligning with the law’s goal of setting a clear timeline for prosecution.

The clarification arose from a dismissed criminal complaint against a taxpayer who allegedly failed to file a Quarterly Value-Added Tax Return. Both the Court of Tax Appeals and the SC had initially ruled the offense had prescribed, since the DOJ complaint was filed beyond the five-year limit.