SEC. 152. Until the Collector of Internal Revenue shall have the proper books, stamps, and forms ready for distribution, the methods provided for the administration of this Act shall not he required; and he is empowered to make such temporary regulations and arrangements for the collection of the taxes imposed by this Act as will not unduly embarrass or interrupt the business of the persons affected thereby.
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 152 (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).
