Act No. 2339 Section 138

Record to be kept by pharmacists; inspection of same.

Section 138

SEC. 138. Record to be kept by pharmacists; inspection of same.—Physicians, dentists, veterinarians, pharmacists, and second-class pharmacists shall keep true and correct records of all prohibited drugs received and dispensed or transferred by them, in such form and manner as may be prescribed in the Regulations of the Bureau of Internal Revenue. Such record and the stock of prohibited drugs on hand shall be subject to inspection at all times by the duly authorized officers and agents of the Bureau of Internal Revenue.

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CitationAct No. 2339 Section 138 (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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