Article 187 bis creates a critical exception to the settling of tax crimes. If a tax offense is identified by the Public Prosecution as a 'predicate offense' for money laundering or terrorist financing (under the AML/CTF Law), then the standard prosecution and settlement rules of the Tax Law do not apply. Instead, the case must be filed under the Code of Criminal Procedures, and no conciliation or settlement is permitted. This ensures that serious financial crimes involving tax are prosecuted to the full extent of the law without the possibility of a simple financial settlement.