Section 4
SEC. 4. Section 30(b) (3) of the National Internal Revenue Code, as amended, is hereby further amended by adding a new sub-paragraph thereto to read as follows: "(C) If the indebtedness is incurred to finance petroleum exploration."
PD 1682 Section 4
SEC. 4. Section 30(b) (3) of the National Internal Revenue Code, as amended, is hereby further amended by adding a new sub-paragraph thereto to read as follows: "(C) If the indebtedness is incurred to finance petroleum exploration."
CitationPD 1682 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).