Amending Certain Sections of the National… Section 168

Records to be kept by wholesale dealers.

Section 168

SEC. 168. Records to be kept by wholesale dealers.— Wholesale dealers shall keep records of their purchases and sales or deliveries of articles subject to a specific tax, in such form as shall be prescribed in the regulations of the Department of Finance. These records and the entire stock of goods subject to tax shall be subject at all times to the inspection of internal-revenue officers.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER I.—Articles Subject to Specific Tax →

Other provisions in CHAPTER I.—Articles Subject to Specific Tax

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

CitationAmending Certain Sections of the National… Section 168 (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).

Continue your research

Amending Certain Sections of the National…, full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER I.—Articles Subject to Specific Tax — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections