the Philippine Islands shall submit proof of exportation satisfactory to the Collector of Internal Reve nue, and when the same is deemed necessary, shall be required to give a bond prior to the removal of the goods for shipment, conditioned for the exportation of the same in good faith. [2339-110.] S ECTION  1702 . Manufacturers' and Importers' Bonds . — Manufacturers and importers of articles subject to a specific tax shall give bond in an amount equal, as nearly as can be estimated, to twenty per centum of the taxes payable by them during an average ye ar. Such bond shall be conditioned for the faithful compliance, during the time such business is followed, with the law and regulations relating to such business and for the payment of all taxes lawfully accruing in respect to the goods manufactured or imp orted, as well as for the satisfaction of all fines and penalties imposed by the Internal Revenue Law. No such bond shall be required in an amount exceeding twenty-five thousand pesos nor be received in a sum less than two hundred pesos. AICDSa S ECTION  1703 . Records to be Kept by Wholesale Dealers . — Wholesale dealers shall keep records of their purchases and sales or deliveries of articles subject to a specific tax, in such form as shall be prescribed in the Bureau regulations. These records and  the entire stock of goods subject to tax shall be open at all times to the inspection of internal-revenue officers. [2339-111.] [2339-112.] S ECTION  1704 . Records to be Kept by Dealers in Leaf Tobacco . — Dealers in leaf tobacco shall keep records of the product sold or delivered by them to other persons in such manner as may be prescribed in the regulations of the Bureau of Internal Revenue, su ch records to be at all times open to the inspection of internal-revenue officers. AICDSa [2339-113.] S ECTION  1705 . Preservation of Invoices and Stamps . — All dealers whosoever shall preserve all official invoices received by them from manufacturers, together with the fractional parts of stamps affixed thereto and upon demand shall deliver or transmit the  same to any internal-revenue officer. [2339-114.] S ECTION  1706 . Information to be Given by Manufacturers of Distilling 512 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011