In the Philippines, the legal framework for addressing digital offenses is primarily governed by Republic Act No. 10175, otherwise known as the Cybercrime Prevention Act of 2012. As digital transactions increase, so does the prevalence of online scams, phishing, and identity theft. Victims have two primary law enforcement avenues for redress: the National Bureau of Investigation (NBI) and the Philippine National Police (PNP).

I. Relevant Legal Framework

Under R.A. 10175, cybercrimes are categorized into:

Offenses against the confidentiality, integrity, and availability of computer data and systems (e.g., hacking, data interference).
Computer-related offenses (e.g., computer-related identity theft, computer-related fraud/online scams).
Content-related offenses (e.g., cyber libel, online child abuse).

Republic Act No. 10951 also updated the Revised Penal Code, increasing penalties for fraud (Estafa) when committed via the internet or ICT.

II. Pre-Reporting: Evidence Preservation

Before approaching authorities, the "Chain of Custody" and preservation of digital evidence are paramount. Law enforcement requires verifiable proof to establish probable cause.

Screenshots: Capture all conversations, profile pages of the scammer, and transaction receipts.
URLs: Do not just provide names; copy the direct links to the profiles or websites involved.
Financial Records: Secure bank statements, mobile wallet (GCash/Maya) transaction IDs, and deposit slips.
Digital Headers: If the scam occurred via email, preserve the original email to allow investigators to trace the IP address.

III. Reporting to the Philippine National Police (PNP)

The PNP Anti-Cybercrime Group (PNP-ACG) is the dedicated unit for digital offenses.

Step-by-Step Process:

Visit the ACG Office: While there are regional units, the main headquarters is located at Camp Crame, Quezon City.
Complaint Desk: An intake officer will interview you to determine if the complaint falls under the Cybercrime Law.
Affidavit of Complaint: You will be required to execute a formal sworn statement detailing the incident.
Technical Evaluation: PNP-ACG investigators will examine the digital evidence provided.
Blotter: The incident will be officially recorded in the police blotter.

Contact Channels:

Website: acg.pnp.gov.ph
Hotlines: 0915-589-8506 / (02) 8723-0401 local 7483.

IV. Reporting to the National Bureau of Investigation (NBI)

The NBI Cybercrime Division (NBI-CCD) handles complex cyber investigations and is often the preferred route for cases involving large-scale fraud or international elements.

Step-by-Step Process:

Walk-in Complaint: Proceed to the NBI-CCD office (V-Tech Tower, Quezon City, or NBI Taft Avenue).
Formal Letter of Complaint: Address a letter to the Director of the NBI or the Head of the Cybercrime Division, briefly stating the facts of the case.
Investigation/Interview: An agent will be assigned to take your statement and review your evidence.
Subpoena Power: The NBI can issue subpoenas to service providers (ISPs) or banks to uncover the identity behind an account, provided there is sufficient evidence.

Online Reporting:

NBI Cybercrime Portal: Complaints can be initiated via the NBI’s official website or through email at ccd@nbi.gov.ph.

V. Parallel Actions: Financial Institutions

In cases of financial loss, reporting to the NBI/PNP should happen simultaneously with reporting to the involved financial institutions:

Bank/E-Wallet Provider: Immediately request a "Freeze Order" or "Account Restriction" on the recipient's account. Most institutions require a police report or an NBI certificate to formalize this.
Bangko Sentral ng Pilipinas (BSP): If the bank is uncooperative, a formal complaint can be filed with the BSP Consumer Protection Department.

VI. Important Considerations for Victims

Prescription Period: For Cyber Libel, the prescriptive period is currently debated but generally treated as more extensive than traditional libel. For most cyber-frauds, the period follows the penalty-based prescription in the Revised Penal Code.
Confidentiality: Under Section 14 of R.A. 10175, law enforcement is required to keep the identities of parties and the nature of the data confidential during the investigation.
Cost: Filing a complaint with the NBI or PNP is free of charge. However, legal fees for private counsel (to assist in the prosecution) are the responsibility of the victim.

Summary Table: NBI vs. PNP-ACG

Feature	PNP Anti-Cybercrime Group (ACG)	NBI Cybercrime Division (CCD)
Primary Focus	Immediate police response, local patrolling.	Specialized investigation, high-level fraud.
Location	Camp Crame and Regional Offices.	NBI HQ and Regional Offices.
Best For	Immediate incidents, local scammers.	Complex syndicates, corporate hacking.
Requirement	Sworn Affidavit, Physical Presence.	Formal Letter, Digital Evidence.