Amending Certain Sections of the National… Section 219

Exhibition of certificate of payment at place of business.

Section 219

SEC. 219. Exhibition of certificate of payment at place of business.—The certificate or receipts showing payment of tax issued to a person engaged in a business subject to a privilege tax shall be kept conspicuously exhibited in plain view in or at the place where the business is conducted ; and, in case of a peddler or other persons 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.

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Other provisions in CHAPTER III.—Administrative Provisions

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 219 (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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