Section 5Sec./Art. 5

Section 152 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:

"SEC. 152:Extent of Supervision Over Establishments Producing Taxable Output.- The Bureau of Internal Revenue has authority to supervise establishments where articles subject to excise tax are made or kept, The Secretary of Finance shall prescribe rules and regulations in which the process of production shall be conducted insofar as may be necessary to secure a sanitary output and to safeguard revenue, such rules and regulations to safeguard revenue may allow the appointment o third parties to monitor production and removal processes and volumes, and the exclusion of excisable goods from duty-free barter transactions.

"In the case of tobacco products, any internal revenue officer may, in the discharge of his official duties, upon order of the court, enter any house, building or place, including those located within areas deemed as separate customs territories where articles subject to tax under this Title are produced or kept, or are believed by him upon reasonable grounds to be produced or kept, insofar as may be necessary to examine, discover or seize the same."