Section 3
SEC. 3. The Collector of Internal Revenue is hereby authorized to enforce this Act and shall for this purpose have authority to promulgate such rules and regulations as may be necessary subject to the approval of the Secretary of Finance.
CA 289 Section 3
SEC. 3. The Collector of Internal Revenue is hereby authorized to enforce this Act and shall for this purpose have authority to promulgate such rules and regulations as may be necessary subject to the approval of the Secretary of Finance.
CitationCA 289 Section 3 (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).