Section 5
SEC. 5. It shall be the duty of the Secretary of Finance to make such rules and regulations as may be necessary for the proper enforcement of this Act.
Act No. 3292 Section 5
SEC. 5. It shall be the duty of the Secretary of Finance to make such rules and regulations as may be necessary for the proper enforcement of this Act.
CitationAct No. 3292 Section 5 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).