Amending Certain Sections of the National… Section 76

Collection of foreign items.

Section 76

SEC. 76. Collection of foreign items.—All persons, corporations, duly registered general co-partnerships (compania colectivas) undertaking for profit or otherwise the collection of foreign payments of, interest or dividends by means of coupons, checks, or bills of exchange shall obtain license from the Commissioner of Internal Revenue, and shall be subject to such regulations enabling. the Government to obtain the information required under this Title, as the. Secretary of Finance shall, prescribe; and whoever knowingly undertakes to, collect such payments

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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

CitationAmending Certain Sections of the National… Section 76 (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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