Article 77p. 77

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

machines, fiscal devices, and fiscal memory devices shall

be at the expense of the taxpayers.

The data processing of sales and purchase data shall

comply with the provisions of Republic Act No. 10173,

otherwise known as the "Data Privacy Act" and Section

270 of the NIRC, as amended, on unlawful divulgence of

taxpayer information and such other laws relating to the

confidentiality of information.

The Bureau shall also establish policies, risk management

approaches,

actions,

trainings,

and

technologies

to

protect the cyber environment, organization, and data in

compliance

with

Republic

Act

No.

10175

or

the

"Cybercrime Prevention Act of 2012."

(as amended by RA No 10963)

SEC. 238. Printing of Receipts or Sales or Commercial

Invoices. - All persons who are engaged in business shall

secure from the Bureau of Internal Revenue an authority

to print receipts or sales or commercial invoices before a

printer can print the same.

No authority to print receipts or sales or commercial

invoices shall be granted unless the receipts or invoices to

be printed are serially numbered and shall show, among

other

things,

the

name,

business

style,

Taxpayer

Identification Number (TIN) and business address of the

person

or

entity

to use the same, and such other

information

that

may

be

required

by

rules

and

regulations

to

be

promulgated

by

the Secretary of

Finance, upon recommendation of the Commissioner.

All persons who print receipt or sales or commercial

invoices shall maintain a logbook/register of taxpayers

who

availed

of

their

printing

services.

The

logbook/register shall contain the following information:

(1) Names, Taxpayer Identification Numbers of the

persons or entities for whom the receipts or sales or

commercial invoices were printed; and

(2) Number of booklets, number of sets per booklet,

number of copies per set and the serial numbers of

the receipts or invoices in each booklet.

SEC. 239. Sign to be Exhibited by Distiller, Rectifier,

Compounder, Repacker and Wholesale Liquor Dealer. -

Every person engaged in distilling or rectifying spirits,

compounding liquors, repacking wines or distilled spirits,

and

every

wholesale

liquor

dealer

shall

keep

conspicuously on the outside of his place of business a

sign exhibiting, in letters not less than six centimeters (6

cms.) high, his name or firm style, with the words

'Registered Distiller,' 'Rectifier of Spirits,' 'Compounder of

Liquors,'

'Repacker

of

Wines

or

Distilled

Spirits,'

or

'Wholesale Liquor Dealer,' as the case may be, and his

assessment number.

SEC. 240. Sign to be exhibited by manufacturer of

Products of Tobacco. - Every manufacturer of cigars,

cigarettes or tobacco, and every wholesale dealer in leaf

tobacco or manufactured products of tobacco shall place

and keep on outside of the building wherein his business

is carried on, so that it can be distinctly seen, a sign

stating his full name and business in letters not less than

six

centimeters

(6

cms.)

high

and

also

giving

his

assessment number.

SEC. 241. Exhibition of Certificate of Payment at Place

of

Business.

-

The

certificate

or

receipts

showing

payment of taxes issued to a person engaged in a

business subject to an annual registration fee 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 demand of any

internal revenue officer.

SEC.

242.

Continuation

of

Business

of

Deceased

Person. - When any individual who has paid the annual

registration fee dies, and the same business is continued

by the person or persons interested in his estate, no

additional payment shall be required for the residue of

the term which the tax was paid: Provided, however, That

the person or persons interested in the estate should,

within thirty (30) days from the death of the decedent,

submit to the Bureau of Internal Revenue or the regional

or revenue District Office inventories of goods or stocks

had at the time of such death.

The

requirement

under

this

Section

shall

also

be

applicable in the case of transfer of ownership or change

of name of the business establishment.

SEC. 243. Removal of Business to Other Location. - Any

business for which the annual registration fee has been

paid may, subject to the rules and regulations prescribed

by the Secretary of Finance, upon recommendation of

the Commissioner, be removed and continued in any

other place without the payment of additional tax during

the term for which the payment was made.

CHAPTER III RULES AND REGULATIONS

SEC.

244.

Authority

of

Secretary

of

Finance

to

Promulgate Rules and Regulations. - The Secretary of

Finance, upon recommendation of the Commissioner,

shall promulgate all needful rules and regulations for the

effective enforcement of the provisions of this Code.

SEC. 245. Specific Provisions to be Contained in Rules

and Regulations. - The rules and regulations of the

Bureau of Internal Revenue shall, among other things,

contain provisions specifying, prescribing or defining:

(a) The time and manner in which Revenue Regional

Directors shall canvass their respective Revenue

Regions for the purpose of discovering persons and

property liable to national internal revenue taxes,

and the manner in which their lists and records of

taxable persons and taxable objects shall be made

and kept;

(b) The forms of labels, brands or marks to be

required on goods subject to an excise tax, and the

manner in which the labelling, branding or marking

shall be effected;

(c) The conditions under which and the manner in

which

goods intended for export, which if not

exported would be subject to an excise tax, shall be

labelled, branded or marked;

(d)

The

conditions

to

be

observed by revenue

officers respecting the institutions and conduct of

legal actions and proceedings;

(e) The conditions under which goods intended for

storage in bonded warehouses shall be conveyed

thither, their manner of storage and the method of

keeping

the

entries

and records in connection

therewith, also the books to be kept by Revenue

Inspectors and the reports to be made by them in

connection with their supervision of such houses;

(f) The conditions under which denatured alcohol

may be removed and dealt in, the character and

quantity of the denaturing material to be used, the

manner in which the process of denaturing shall be

effected,

so

as

to

render

the

alcohol

suitably

denatured and unfit for oral intake, the bonds to be

given, the books and records to be kept, the entries

to be made therein, the reports to be made to the

Commissioner, and the signs to be displayed in the

business

ort

by

the

person

for

whom

such

denaturing is done or by whom, such alcohol is dealt

in;

(g) The manner in which revenue shall be collected

and paid, the instrument, document or object to

which revenue stamps shall be affixed, the mode of

cancellation of the same, the manner in which the

proper books, records, invoices and other papers

shall be kept and entries therein made by the

person subject to the tax, as well as the manner in

which licenses and stamps shall be gathered up and

returned after serving their purposes;

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