Act No. 2339 Section 17

Authority of internal-revenue officers to make arrests and seizures.

Section 17

SEC. 17. Authority of internal-revenue officers to make arrests and seizures.—The Collector of Internal Revenue, the Deputy Collector of Internal Revenue, internal-revenue agents, and provincial treasurers and their deputies shall have authority to make arrests and seizures for violations of this Act or of regulations pursuant thereto. Any person so arrested shall be forthwith carried before a magistrate there to be dealt with according to law.

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CitationAct No. 2339 Section 17 (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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