Section 4
SECTION 4. The Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, shall issue the necessary regulations for the implementation of this decree.
PD 1045 Section 4
SECTION 4. The Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, shall issue the necessary regulations for the implementation of this decree.
CitationPD 1045 Section 4 (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).