Act No. 2601 Section 18

Section 18

SEC. 18. The Collector of Internal Revenue shall be charged with the collection of the tax fixed in this Act, and shall prescribe the regulations which he may consider suitable for the due enforcement of the same, which regulations shall not be in conflict with said Act, and shall become effective with the force of law after being approved by the Secretary of Finance and Justice.

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Other provisions in Act No. 2601

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 2601 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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