Words and phrases defined.
SEC. 339. Words and phrases defined. — The term "prohibited drugs" as herein used, includes opium, cocaine, alpha and beta eucaine, their derivatives, and all preparations made from them.
"Opium" embraces every kind, class, and character of opium, whether crude, preparcel, ash, or refuse, and all narcotic preparations thereof or therefrom, and all morphine or alkaloids of opium, and all preparations in which opium, morphine, or any alkaloid of opium enters as an ingredient, together with all opium leaves and wrappings of opium leaves, whether such leaves or wrappings are prepared for use or not.
Lawful possession and uses of prohibited drugs specified.
SEC. 340. Lawful possession and uses of prohibited drugs specified. — Prohibited drugs may be lawfully kept, used, administered, and dealt in under the following conditions and by the following persons only:
(a) Duly licensed and practicing physicians, dentists, and veterinarians may, in the proper course of their professional practice only, prescribe and administer, or cause to be administered, prohibited drugs as medicine or anesthetic and may receive and keep the same in their possession for such use.
(b) Government bureaus or officers of the Government duly designated in writing for such purpose by the President of the Philippines may receive, keep, use, and dispose of such drugs in accordance with law, and the same may be lawfully sold, transferred, or delivered to them.
(c) Pharmacists may receive, keep, and dispense prohibited drugs upon the prescription of a duly licensed and practicing physician, dentist, or veterinarian, and upon permit from the Collector of Internal Revenue may transfer and deliver the same to other pharmacists or to any person or institution lawfully authorized to receive the same.
SEC. 341. Importation of opium — Storage of same. Opium shall be imported only by the Government of the Philippines through the Bureau of Internal Revenue; and all imported opium, after the payment of duties, taxes, and charges, shall be delivered by the customs authorities to the Collector of Internal Revenue for storage in a place to be approved by him. Except in case of fire or similar necessity, opium so stored shall be removed only for delivery to a person authorized to receive the same, and before removal from storage the drug shall be marked or labeled in such manner as may be prescribed in the regulations of the Department of Finance.
A reasonable charge may be made for such storage, to be paid before the opium is removed.
Record to be kept by physicians, pharmacists, dentists, and veterinarians.
SEC. 342. Record to be kept by physicians, pharmacists, dentists, and veterinarians. — Inspection of same. — Physicians, dentists, veterinarians, and pharmacists shall keep true and correct records of all prohibited drugs received and dispensed or transferred by them, in such form and manner as may be prescribed in the regulations of the Department of Finance.
Such record and the stock of prohibited drugs on hand shall be subject to inspection at all times by the duly authorized officers, agents, or deputies of the Bureau of Internal Revenue.
Certificates of tax clearance to be secured by persons leaving the Philippines.
SEC. 343. Certificates of tax clearance to be secured by persons leaving the Philippines. — No person shall leave the Philippines without a certificate of tax clearance to be issued by the Collector of Internal Revenue or his duly authorized representative. The provisions of this section shall not, however, apply to sovereigns of foreign governments and the members of their suites, whether personal or official, representatives of foreign governments bearing diplomatic passports, and consular agents and tourists not engaged in commerce in the Philippines.
Passage ticket to be issued only to persons exhibiting certificates of tax clearance.
SEC. 344. Passage ticket to be issued only to persons exhibiting certificates of tax clearance. — No person, corporation, company, or association engaged in the business of carrying passengers shall issue a passage ticket or carry any passenger from a place or port in the Philippines to a foreign place or port, unless the tax clearance certificate prescribed in the next preceding section is duly presented.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
