Act No. 2096 Section 2

Section 2

SEC. 2. The Collector of Internal Revenue, under the direction of the Secretary of Finance and Justice, shall have general superintendence over the collection of this tax, and the provisions of the Internal Revenue Law of Nineteen hundred and four, in so far as the same are applicable, shall be applied in the collection of this tax.

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Other provisions in Act No. 2096

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. 2096 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).

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