Act No. 2339 Section 122

Authority of officer in searching for taxable articles.

Section 122

SEC. 122. Authority of officer in searching for taxable articles.—Any officer or agent of internal revenue may in the discharge of his official duties enter any house, building, or place where articles subject to an internal-revenue tax are produced or kept, or are believed by him upon reasonable grounds to be produced or kept, so far as may be necessary to examine or discover the same.

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CitationAct No. 2339 Section 122 (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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