Act No. 2339 Section 18

Power of Collector of Internal Revenue in making Assessment of taxes. assessments.

Section 18

SEC. 18. Power of Collector of Internal Revenue in making Assessment of taxes. assessments.—When a report required by this Act as a basis for the assessment of any tax shall not be forthcoming within the time fixed by law or regulation, or when there is reason to believe that any such report is false, incomplete or erroneous, the Collector of Internal Revenue shall assess the proper tax on the best evidence obtainable.

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CitationAct No. 2339 Section 18 (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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