SEC. 2. Subject to approval by the head of the proper Department upon recommendation by the Insular Auditor, refunds may be made by Chiefs of Bureaus or independent offices on account of receipts from sale of fabricated articles or supplies, or services rendered to other branches of the Government or private parties, when such action shall be consistent with good business practice and equity, from funds to be designated in each case by the Insular Auditor.
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. 1660 Section 2 (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).
