Section 3. It shall be unlawful for any person to sell, barter, exchange, or give away any of the aforesaid drugs except in pursuance of a written order of the person to whom such article is sold, bartered, exchanged, or given, on a form to be issued in blank for that purpose by the Collector of Internal Revenue. Every person who shall accept any such order, and in pursuance thereof shall sell, barter, exchange, or give away any of the aforesaid drugs, shall preserve such order for a period of five years in such a way as to be readily accessible to inspection by any officer, agent or employee of the Bureau of Internal Revenue duly authorized for that purpose, and the other officials named in section six of this Act. Every person who shall give an order as herein provided to any other person for any of the aforesaid drugs shall at or before the time of giving such order, make or cause to be made a duplicate thereof on a form to be issued in blank for that purpose by the Collector of Internal Revenue, and in case of the acceptance of such order shall preserve such duplicate for said period of five years in such a way as to be readily accessible to inspection by the officers, agents, employees, and other officials hereinafter mentioned. Nothing contained in this section shall apply —
To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist, or veterinary surgeon registered under this Act in the course of his professional practice only: Provided, That such physician, dentist, or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed; and such record shall be kept for a period of five years from date of dispensing or distributing such drugs, subject to inspection, as provided in this Act.
To the sale, dispensing, or distribution of any of the aforesaid drugs by a dealer to a consumer under and in pursuance of a written prescription issued by a physician, dentist, or veterinary surgeon registered under this Act: Provided, however, That such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist, or veterinary surgeon who shall have issued the same: And provided, further, That such dealer shall preserve such prescription for a period of five years from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, agents, employees, and other officials hereinbefore mentioned.
To the sale, exportation, shipment or delivery of any of the aforesaid drugs by any person within the Philippines to any person in any foreign country, regulating their entry in accordance with such regulations for importation thereof into such foreign country as are prescribed by said country, such regulations to be promulgated from time to time by the Secretary of Foreign Affairs of the Philippines.
The Collector Internal Revenue, with the approval of the Secretary of Finance, shall cause suitable forms to be prepared for the purposes above mentioned and shall cause the same to be sold to those persons who shall have registered and paid the special tax as required by section two of this Act; and the Collector of Internal Revenue shall not sell any of such forms to any person other than a person who has registered and paid the special tax as required by section two of this Act, except to any officer of the government lawfully engaged in making purchases thereof for the various departments of the Philippine Army, Bureau of Health, Bureau of Hospitals, and other government agencies, including national, provincial and city hospitals, or penitentiaries. The price at which such forms shall be sold shall be fixed by the Collector of Internal Revenue, with the approval of the Secretary of Finance, but shall not exceed the sum of five pesos per hundred. The Collector of Internal Revenue shall keep an account of the number of such forms sold by him, the names of the purchasers, and the number of such forms sold to each of such purchasers. Whenever the Collector of Internal Revenue shall sell any of such forms, he shall cause the name of the purchaser thereof to be plainly written or stamped thereon before delivering the same; and no person other than such purchaser shall use any of said forms bearing the name of such purchaser for the purpose of procuring any of the aforesaid drugs, or furnish any of the forms bearing the name of such purchaser to any person with intent thereby to procure the shipment or delivery of any of the aforesaid drugs. It shall be unlawful for any person to obtain by means of said order forms any of the aforesaid drugs for any purpose other than the use, sale, or distribution thereof by him in the conduct of a lawful business in said drugs or in the legitimate practice of his profession.
All the revenues collected under this Act shall accrue to the general fund of the National Government.