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PD 739 Section 2

Section 2

SECTION 2. That Section 358 of the National Internal Revenue Code is hereby amended by adding the following paragraph thereto, viz; "SEC. 358. Disposition of proceeds of certain taxes x x x "TWENTY-FIVE PER CENTUM OF THE PREMIUM TAX COLLECTED UNDER SECTION TWO HUNDRED FIFTY-FIVE OF THIS CODE SHALL ACCRUE TO THE INSURANCE FUND (AS CONTEMPLATED IN SECTION 418 OF PRESIDENTIAL DECREE NO. 612) WHICH SHALL BE USED FOR THE PURPOSE OF DEFRAYING THE EXPENSES OF THE INSURANCE COMMISSION. THE COMMISSIONER OF INTERNAL REVENUE SHALL TURN OVER AND DELIVER THE SAID INSURANCE FUND TO THE INSURANCE COMMISSION AS SOON AS THE COLLECTION IS MADE."

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Other provisions in PD 739

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

CitationPD 739 Section 2 (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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