Act No. 2339 Section 21

Sources of taxes.

Section 21

SEC. 21. Sources of taxes.—The following taxes, fees, fees, etc. and charges in the nature of tax are deemed to be internal-revenue taxes: (a) The cedula tax; (b) The documentary tax; (c) The privilege taxes on business and occupation; (d) Specific taxes on manufactured products; (e) Taxes on resources of banks, receipts of insurance companies, and receipts of corporations paying a franchise tax; (f) Charges for forest products; (g) Fees for testing and sealing weights and measures; (h) Internal revenue, including the income tax, collected in the Philippine Islands under laws enacted by the Congress of the United States; (i) Taxes on signs, signboards, and billboards.

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CitationAct No. 2339 Section 21 (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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