Act No. 2339 Section 113

Records to be kept by dealers in leaf tobacco.

Section 113

SEC. 113. Records to be kept by dealers in leaf tobacco.—Dealers in leaf tobacco shall keep records of the product1CC'" s' sold or delivered by them to other persons in such manner as may be prescribed in the Regulations of the Bureau of Internal Revenue, such records to be at all times open to the inspection of internal-revenue officers.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER THREE. →

Other provisions in CHAPTER THREE.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 2339 Section 113 (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).

Continue your research

Act No. 2339, full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER THREE. — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections