Language Requirement for Account Books Law

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Act No. 2972: Language Requirement for Account Books Law

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Title Source: Supreme Court: Language Requirement for Account Books Law

Law: Act No. 2972

Decision Date: Feb 21, 1921

Philippine Jurisprudence case explores the regulations and penalties imposed by Act No. 2972, which mandates individuals and entities engaged in commerce to keep their account books in English, Spanish, or a local dialect, with non-compliance resulting in fines and imprisonment.

Language Requirement for Account Books

Account books must be maintained exclusively in English, Spanish, or any local dialect.
Prohibition on the use of any other language for accounting records related to business operations.

Penalties for Noncompliance

Violators are subject to a fine not exceeding ten thousand pesos.
Imprisonment for a period not exceeding two years may be imposed.
Both fine and imprisonment may be applied concurrently.

Effective Date

The law became effective on November 1, 1921, following its approval on February 21, 1921.

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