Act No. 2339 Section 121

Supervision over rectification and compounding of liquors.

Section 121

SEC. 121. Supervision over rectification and compounding of liquors.—Persons engaged in the rectification or compounding of liquors shall, as to the mode of conducting their business and supervision over the same, be subject to all the requirements of law applicable to distilleries, but if they make use of spirits upon which the specific tax has been paid no further tax shall be collected on any liquors produced exclusively therefrom.

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CitationAct No. 2339 Section 121 (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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