Section 59
SEC. 59. Examination of books of accounts and pertinent, records of businessmen by provincial or city treasurer. —For the purpose of effective enforcement and collection of the taxes fees and charges provided in this Code, the provincial or city treasurer may, by himself or thru any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation or association doing business within his jurisdiction to verify, assess and collect the true correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours, not oftener than once every quarter for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In a case where the examination herein authorized is made by a duly authorized deputy of the provincial or city treasurer, the written authority of the former shall specifically state the name, address and business of the taxpayer whose books, accounts and pertinent records arc to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. Article 3. Civil Remedies for Collection of Revenues