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Amending Certain Sections of the National… Section 170

Amending Certain Sections of the National… Section 170

Preservation of invoices and stamps.

Section 170

SEC. 170. Preservation of invoices and stamps.—All dealers whosoever shall preserve for the period prescribed in section 324 all official invoices received by them from other dealers or from manufacturers, together with the fractional parts of stamps affixed thereto if any, and upon demand shall deliver or transmit the same to any internal revenue officer.

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 170 (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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