Act No. 1189 Section 37

Section 37

SEC. 37. All persons required to make returns or lists of objects charged with an internal-revenue tax shall state their valuation in Philippine currency, and all sums of money named in this Act shall be deemed to be in Philippine currency.

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Other provisions in Act No. 1189

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1189 Section 37 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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