Act No. 2339 Section 19

Authority of officers to administer oaths and take testimony.

Section 19

SEC. 19. Authority of officers to administer oaths and take testimony.—The Collector of Internal Revenue, the Deputy Collector of Internal Revenue, internal-revenue agents, and provincial treasurers and their deputies may administer oaths, summon witnesses, and take testimony in any official investigation conducted by them touching any matter within the jurisdiction of the Bureau.

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CitationAct No. 2339 Section 19 (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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