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CA 466 Section 207

Exhibition of certificate of payment at place of business.

Section 207

SEC. 207. Exhibition of certificate of payment at place of business. — The certificate or receipt showing payment of tax issued to a person engaged in a business or occupation subject to a privilege tax shall be kept conspicuously exhibited in plain view in or at the place where the business is conducted or occupation plied; and, in case of a peddler or other person not having a fixed place of business, shall be kept in the possession of the holder thereof, subject to production upon the demand of any internal-revenue officer.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER III - Administrative Provisions →

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

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