PD 956 Section 12

Keeping of books of accounts, invoices and receipts.

Section 12

SEC. 12. Keeping of books of accounts, invoices and receipts.—The grantee shall keep books of accounts and other accounting records for its daily transactions and issue invoices or receipts for every sale of chips. The books of accounts, accounting records, invoices or receipts, which shall be duly registered with the Bureau of Internal Revenue, in accordance with the pertinent provisions of Sections 334 to 337 of the National Internal Revenue Code and the regulations thereunder, shall be open for inspection and examination by the Commission and the Bureau of Internal Revenue. PART III—PENALTIES

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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 2026-07-04

CitationPD 956 Section 12 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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