Act No. 2339 Section 105

Extent of supervision over establishments producing taxable output.

Section 105

SEC. 105. Extent of supervision over establishments producing taxable output.—The Bureau of Internal Revenue has authority to supervise establishments where articles subject to a specific tax are made and to prescribe regulations as to the mode in which the processes of production shall be conducted in so far as may be necessary to secure a sanitary output and to safeguard the revenue.

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CitationAct No. 2339 Section 105 (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).

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