Section 2
SEC. 2. Any amount heretofore collected as income tax on income exempted under the provisions of this Act shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming exemption.
RA 210 Section 2
SEC. 2. Any amount heretofore collected as income tax on income exempted under the provisions of this Act shall be refunded upon proper application to the Collector of Internal Revenue by the individual claiming exemption.
CitationRA 210 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).