Section 12
SEC. 12. Section three hundred and thirty-six of Commonwealth Act Number Four hundred and sixty-six is hereby amended to read as follows:"SEC. 336. Language in which books are to be kept: translations.—All such corporations, companies, partnerships, or persons who shall keep the books or records mentioned in section three hundred and thirty-four hereof in a native language, English, or Spanish: Provided, however, That if in addition to the said books or records the taxpayer keeps other books or records in a language other than a native language, English, or Spanish, he shall make a true and complete translation of all the entries in such other books or records into a native language, English, or Spanish, and the said translation must be made by the bookkeeper of such taxpayer, or, in his absence, by his manager and must be certified under oath as to its correctness by the said bookkeeper or manager, and shall form an integral part of the books of accounts aforesaid."