S ECTION  1693 . Sign to be Exhibited by Manufacturer of Products of Tobacco . — Every manufacturer of cigars, cigarettes, or tobacco, and every wholesale dealer in leaf tobacco or manufactured products of tobacco shall place and keep on the outside of the bui lding wherein his business is carried on, so that it can be distinctly seen, a sign stating his full name and business in letters not less than six centimeters high, and also giving his assessment number in figures. AICDSa [2339-103.] S ECTION  1694 . Exhibition of Certificate of Payment at Place of Business . — The certificate or receipt showing payment of tax issued to a person engaged in a business or occupation subject to a privilege tax shall be kept conspicuously exhibited in plain vi ew in or at the place where the business is conducted or occupation plied; and in case of a peddler or other person not having a fixed place of business shall be kept in the possession of the holder thereof, subject to production upon the demand of any int ernal-revenue officer. AICDSa [2339-104.] S ECTION  1695 . Extent of Supervision Over Establishments Producing Taxable Output . — The Bureau of Internal Revenue has authority to supervise establishments where articles subject to a specific tax are made and to prescribe regulations as to the mode in wh ich the processes of production shall be conducted in so far as may be necessary to secure a sanitary output and to safeguard the revenue. [2339-105.] S ECTION  1696 . Records to be Kept by Manufacturers — Assessments Based Thereon . — The Collector of Internal Revenue is authorized to prescribe, by regulation, the records which shall be kept by manufacturers of articles subject to specific tax, and such rec ords, whether of raw materials received into the factory or of articles produced therein shall be deemed public and official documents for all purposes. AICDSa The records of raw materials kept by such manufacturers may be used as a species of evidence by which to determine the amount of specific taxes due from them and whenever the amount of raw materials received into any factory exceeds 510 Philippine Law Encyclopedia 2011 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Administrative Provisions Regulating Business of Persons  Dealing in Articles Subject to Specific Tax ARTICLE  XII