Republic Acts1 min read
Section 162National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 162
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Records to be Kept by Dealers in Leaf Tobacco. - Dealers in leaf tobacco shall keep records of the products sold or delivered by them to other persons in such manner as may be prescribed in the rules and regulations by the Secretary of Finance, such records to be at all times subject to inspection of internal revenue officers.
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