Commonwealth Act No. 526 (CA 526) — An Act to Amend Section Two Hundred and Four of the National International Revenue Code.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION. 1. Section two hundred and four of Commonwealth Act Numbered Four hundred and sixty-six is amended by adding at the end of the first paragraph the following proviso: "Provided, That merchants, importers, or manufacturers whose gross sales during the last preceding year exceed twenty thousand pesos shall,'for each sale, issue an invoice, irrespective of the value of the article sold.."
SEC. 2. This Act shall take effect as of January first, nineteen hundred and forty. Approved, May 10, 1940.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).