An Act to Amend Section Two of Act Numbered Thirty-Two Hundred Two, and Ninety-Two, as Amended by Section One of Act Numbered Forty-One Hundred and Seventy-Six, by Requiring that the Entries in Journals and Ledgers Kept in a Language Other than a Native Language, English or Spanish shall be Translated into a Native Language, English or Spanish, by the Bookkeeper or Manager who shall Certify Under Oath as to the Correctness of Said Translation
Commonwealth Act No. 113, enacted on November 1, 1936, amends previous legislation regarding the language requirements for corporate record-keeping in the Philippines. It mandates that any journals and ledgers maintained in a language other than a native language, English, or Spanish must be accurately translated into one of these languages. This translation must be carried out by the bookkeeper or manager, who must certify its correctness under oath. Additionally, any conflicting provisions in prior laws are rendered ineffective. The Act will take effect one year after its approval.
Law Information
- Reference Number
- Commonwealth Act No. 113
- Date Enacted
- Category
- Statutes
- Subcategory
- Commonwealth Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
November 1, 1936
COMMONWEALTH ACT NO. 113
AN ACT TO AMEND SECTION TWO OF ACT NUMBERED THIRTY-TWO HUNDRED TWO, AND NINETY-TWO, AS AMENDED BY SECTION ONE OF ACT NUMBERED FORTY-ONE HUNDRED AND SEVENTY-SIX, BY REQUIRING THAT THE ENTRIES IN JOURNALS AND LEDGERS KEPT IN A LANGUAGE OTHER THAN A NATIVE LANGUAGE, ENGLISH OR SPANISH SHALL BE TRANSLATED INTO A NATIVE LANGUAGE, ENGLISH OR SPANISH, BY THE BOOKKEEPER OR MANAGER WHO SHALL CERTIFY UNDER OATH AS TO THE CORRECTNESS OF SAID TRANSLATION
SECTION 1. Section two of Act Numbered Thirty-two hundred and ninety-two, as amended by Act Numbered Forty-one hundred and seventy-six, is hereby amended so as to read as follows:
"SEC. 2. All such corporations, companies, partnerships, or persons, who, under section one hereof, are required to keep a journal and a ledger, or their equivalents, but who keep such journal and ledger, or their equivalents, in a language other than a native language, English or Spanish, shall make a true and complete translation of all their entries in such journal and ledger, or their equivalents, into a native language, English or Spanish, and the said translation, to form an integral part of the books of account aforesaid, must be made by the bookkeeper of such corporations, companies, partnerships or persons or, in his absence, by the manager thereof, and must be certified to under oath as to its correctness by the said bookkeeper or manager."
SECTION 2. Any part of said Act Numbered Thirty-two hundred and ninety-two, as amended by Act Numbered Forty-one hundred and seventy-six inconsistent herewith, is hereby declared ineffective.
SECTION 3. This Act shall take effect one year after its approval.
Approved, November 1, 1936.
Cite This Law
An Act to Amend Section Two of Act Numbered Thirty-Two Hundred Two, and Ninety-Two, as Amended by Section One of Act Numbered Forty-One Hundred and Seventy-Six, by Requiring that the Entries in Journals and Ledgers Kept in a Language Other than a Native Language, English or Spanish shall be Translated into a Native Language, English or Spanish, by the Bookkeeper or Manager who shall Certify Under Oath as to the Correctness of Said Translation, Commonwealth Act No. 113, Nov 1, 1936 (Philippines)
An Act to Amend Section Two of Act Numbered Thirty-Two Hundred Two, and Ninety-Two, as Amended by Section One of Act Numbered Forty-One Hundred and Seventy-Six, by Requiring that the Entries in Journals and Ledgers Kept in a Language Other than a Native Language, English or Spanish shall be Translated into a Native Language, English or Spanish, by the Bookkeeper or Manager who shall Certify Under Oath as to the Correctness of Said Translation, Commonwealth Act No. 113 (Phil. 1936)
Related Laws
- An Act to Amend Act Numbered One Hundred and Ninety, Entitled "An Act Providing a Code of Procedure in Civil Actions and Special Proceedings in the Philippine Islands," As Amended by Act Numbered Eleven Hundred and Twenty-Three, so as to Continue the Spanish Language as the Official Language of All Courts until the First Day of January, Nineteen Hundred and Eleven, Provided that Applications for Receivers and Certain Writs may be Filed in English, and for Other PurposesAct No. 1427 • Dec 22, 1905 • Statutes
- Amendment to C.A. No. 466 Re: Language of Taxpayer's BooksRepublic Act No. 445 • Jun 7, 1950 • Statutes
- An Act to Amend Section Twelve of Act Numbered One Hundred and Ninety, as Amended, by Providing that Until January First, Nineteen Hundred and Thirty, Both English and Spanish shall be Official Languages, and for Other PurposesAct No. 2830 • Mar 6, 1919 • Statutes
- An Act Further Amending Section Twelve of Act Numbered One Hundred and Ninety, Entitled "An Act Providing a Code of Procedure in Civil Actions and Special Proceedings in the Philippine Islands," as Amended, by Providing for the Continuation of the Spanish Language as the Official Language of the Courts until the First Day of January, Nineteen Hundred and Thirteen, and for Other PurposesAct No. 1946 • May 20, 1909 • Statutes
- An Act Amending Section Twelve of Act Numbered One Hundred and Ninety, as Amended, by Providing That Until January First, Nineteen Hundred and Twenty, Both English and Spanish Shall be Official Languages, and for Other PurposesAct No. 2239 • Feb 11, 1913 • Statutes
- An Act So Amending Section Thirty-Three of Act Numbered One Hundred and Thirty-Six as to Provide that the Reports of the Decisions of the Supreme Court shall be Published in Both the English and Spanish Languages, but that the Decisions in Each Language shall be Bound Separately Instead of in the Same Volume, as Now Provided by LawAct No. 1104 • Apr 4, 1904 • Statutes
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