Act No. 2361 Section 14

Section 14

SEC. 14. The grantee shall keep a record of all receipts from the sale of electrical energy, which record shall be subject to inspection in Manila by the Auditor for the Philippine Islands, who shall audit and approve the accounts of the grantee at the end of each month before the payment of the said percentage tax. The accounts audited and approved as herein provided, shall be final and conclusive evidence of the liability of the grantee in the absence of fraud or mistake.

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Other provisions in Act No. 2361

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. 2361 Section 14 (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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