Act No. 1189 Section 47

Section 47

SEC. 47. The Collector of Internal Revenue shall by general regulations determine the fees and charges to he allowed in all cases of distraint, and other seizures and shall have power to determine whether any expense incurred in making any distraint or seizure was necessary.

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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 47 (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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