Section 5
SECTION 5. Additional conditions for reimbursement of operating expense. The cost of subcontracts shall be considered as part of reimburseable operating expenses of the service contractor under Presidential Decree No. 87 only if it is shown that the contract has been properly registered with the Bureau of Energy Development and the taxes due under this Decree have been withheld and paid in accordance with the provisions of Sections 53 and 54 of the National Internal Revenue Code.