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Act No. 2339 Section 114

Act No. 2339 Section 114

Preservation of invoices and stamps.

Section 114

SEC. 114. Preservation of invoices and stamps.—All dealers whosoever shall preserve all official invoices received by them from manufacturers, together with the fractional parts of stamps affixed thereto and upon demand shall deliver or transmit the same to any internal-revenue officer.

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 114 (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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