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PHILIPPINE LAWS, STATUTES & CODES

A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.


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Commonwealth Acts :

COMMONWEALTH ACTS

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COMMONWEALTH ACT NO. 526

COMMONWEALTH ACT NO. 526 - AN ACT TO AMEND SECTION TWO HUNDRED AND FOUR OF THE NATIONAL INTERNAL REVENUE CODE

 

Section 1. Section two hundred and four of Commonwealth Act Numbered Four hundred and sixty-six is amended by adding at the end of the first paragraph the following proviso:

"Provided, That merchants, importers, or manufacturers whose gross sales during the last preceding year exceed twenty thousand pesos shall, for each sale, issue an invoice, irrespective of the value of the article sold."


Section 2. This Act shall take effect as of January first, nineteen hundred and forty.  

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Since 19.07.98.







































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