Republic Acts1 min read
Section 152National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 152
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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 as to the mode in which the process of production shall be conducted insofar as may be necessary to secure a sanitary output and to safeguard the revenue.
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