Act No. 2339 Section 5

Regulations of the Bureau of Internal Revenue.

Section 5

SEC. 5. Regulations of the Bureau of Internal Revenue.— The Collector of Internal Revenue shall have the power, and it shall be his duty, to make regulations, not inconsistent with law, necessary to carry this Act into full effect and to secure an harmonious and efficient administration of his branch of the service. Such regulations may be either general or local in application and shall become effective as law when approved by the Department head and published.

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CitationAct No. 2339 Section 5 (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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