Home ยป Kidney act as a filter. Filtration occurs in the Excretory System MCQs Kidney act as a filter. Filtration occurs in the January 24, 2022 15 Views Q. Kidney act as a filter. Filtration occurs in the A. Bowman`s Capsules B. Cortex C. Ureter D. Neuron Answer: Bowman`s Capsules