Act No. 2339 Section 112

Records to be kept by wholesale dealers.

Section 112

SEC. 112. Records to be kept by wholesale dealers.—Wholesale dealers shall keep records of their purchases and sales or deliveries of articles subject to a specific tax, in such form as shall be prescribed in the Bureau Regulations. These records and the entire stock of goods subject to tax shall be open at all times to the inspection of internal-revenue officers.

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CitationAct No. 2339 Section 112 (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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