Section 3
Sec. 3. The collection of the tax provided for in this Act shall be made by the Collector of Internal Revenue or his deputies under such rules and regulations as may be prescribed by the Secretary of Finance.
CA 128 Section 3
Sec. 3. The collection of the tax provided for in this Act shall be made by the Collector of Internal Revenue or his deputies under such rules and regulations as may be prescribed by the Secretary of Finance.
CitationCA 128 Section 3 (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).