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Act No. 183 Section 62

City Assessor and Collector to collect internal-revenue tax.

Section 62

SEC. 62. City Assessor and Collector to collect internal-revenue tax.—The City Assessor and Collector shall hereafter collect for the benefit of the city all taxes due under the law or orders imposing internal-revenue taxes collectible within the city of Manila, and shall deposit the same with the Treasurer of the Archipelago to the credit of the city: Provided, That tins shall not include the urbana tax hereinbefore abolished: And provided further, That it shall not include the collections made at the instance of the Chief of the Bureau of Forestry, or his subordinates, within the city of Manila, for timber and timber products cut or taken from the public lands in the provinces outside the city of Manila. Until further provided by law, the City Assessor and Collector shall also act as the collector of internal revenue in those parts of the Islands not within organized provincial governments and not within the city of Manila.

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Other provisions in Act No. 183

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. 183 Section 62 (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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