Act No. 2339 Section 148

Disposition of funds recovered in legal proceedings or obtained from forfeitures.

Section 148

SEC. 148. Disposition of funds recovered in legal proceedings or obtained from forfeitures.—All judgments and moneys recovered and received for taxes, costs, forfeitures, fines, and penalties shall be paid t,o the Collector of Internal Revenue or his authorized deputies as the taxes themselves are required to be paid, and except as specially provided, shall be accounted for and dealt with in the same way.

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CitationAct No. 2339 Section 148 (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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