Registration of name or style with provincial revenue agent or provincial treasurer.
SEC. 203. Registration of name or style with provincial revenue agent or provincial treasurer. — Every person engaged in any business or occupation on which a privilege tax is imposed by law shall register with the provincial revenue agent or with the provincial treasurer, in case no provincial revenue agent is assigned to the province, his name or style, place of residence, business or occupation, and the place where such business or occupation is carried on. In case of a firm, the names and residences of the various persons constituting the same shall also be registered.
Merchants, importers, and manufacturers to issue sales invoices.
SEC. 204. Merchants, importers, and manufacturers to issue sales invoices. — All merchants, importers, or manufacturers subject to tax under sections 182, 184, 185, 186, 187, and 189, of this Title, shall, for each sale or transfer of merchandise valued at ten pesos or more, prepare and issue sales or commercial invoices serially numbered in duplicate, showing, among other things, their names, or styles, if any, and business addresses: Provided, That in case of sales or transfers in the amount of fifty pesos or more the invoices shall further show the name, or style, if any, and business address of the purchaser. The original of each sales invoice shall be issued to the purchaser who, if engaged in any taxable business, shall keep and preserve the same in his place of business for a period of five years from the date of the invoice, the duplicate to be kept and preserved by the merchant, importer, or manufacturer also in his place of business for a like period.
The Collector of Internal Revenue may, in meritorious cases, exempt any merchant, importer, or manufacturer from compliance with the provisions of this section.
Sign to be exhibited by distiller, rectifier, compounder, repacker, and wholesale liquor dealer.
SEC. 205. Sign to be exhibited by distiller, rectifier, compounder, repacker, and wholesale liquor dealer. — Every person engaged in distilling or rectifying spirits, compounding liquors, repacking wines or distilled spirits, and every wholesale liquor dealer, shall keep conspicuously on the outside of his place of business a sign exhibiting, in letters not less than six centimeters high, his name or firm style, with the words "Registered distiller", "Rectifier of spirits", "Compounder of liquors", "Repacker of wines or distilled spirit", or "Wholesale liquor dealer", as the case may be, and his assessment number.
Sign to be exhibited by manufacturer of products of tobacco.
SEC. 206. Sign to be exhibited by manufacturer of products of tobacco. — Every manufacturer of cigars, cigarettes, or tobacco, and every wholesale dealer in leaf tobacco or manufactured products of tobacco shall place and keep on the outside of the building wherein his business is carried on, so that it can be distinctly seen, a sign stating his full name and business in letters not less than six centimeters high and also giving his assessment number.
Exhibition of certificate of payment at place of business.
SEC. 207. Exhibition of certificate of payment at place of business. — The certificate or receipt showing payment of tax issued to a person engaged in a business or occupation subject to a privilege tax shall be kept conspicuously exhibited in plain view in or at the place where the business is conducted or occupation plied; and, in case of a peddler or other person not having a fixed place of business, shall be kept in the possession of the holder thereof, subject to production upon the demand of any internal-revenue officer.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
