Taxation Laws (compiled codal)
Section 40. Section 128 of the NIRC, as amended, is hereby further amended to read as follows:
"Sec. 128. Returns and Payment of Percentage Taxes -
"(A) x x x
"(1) x x x
"(2) Persons Retiring from Business.- x x x
"(3) Determination of Correct Sales or Receipts.- x x x
"x x x."