SEC. 24. The Collector of Internal Revenue is hereby authorized instruction empowered to prepare and distribute regulations, directions, and instructions for Hie carrying out of the provisions of this Act; and such regulations, directions, and instructions, not inconsistent with this Act, whether general or specific in character, shall have the force and effect of law when approved by the Secretary of Finance and Justice.
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. 1761 Section 24 (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).
