Act No. 1461 Section 25

Section 25

SEC. 25. The Collector of Internal Revenue shall prepare and distribute regulations, directions, and instructions, not in conflict with the provisions of this Act, pertaining to the assessment, collection, and payment of the internal-revenue fax prescribed by this Act; and such regulations, directions, and instructions, whether general or special in character, shall have the force and effect of law when approved by the head of the proper Department.

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Other provisions in Act No. 1461

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. 1461 Section 25 (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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