Republic Acts1 min read
Section 163National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 163
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Preservation of Invoices and Stamps. - All dealers whosoever shall preserve, for the period prescribed in Section 235, all official invoices received by them from other dealers or from manufacturers, together with the fractional parts of stamps affixed thereto, if any, and upon demand, shall deliver or transmit the same to any interval revenue officer.
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