Section 37
SEC. 37. Effectivity. This Decree shall take effect upon approval except Sections 3 and 9 hereof relating to the amendments of Sections 23 and 30 (K) of the National Internal Revenue Code, respectively, which shall take effect for the taxable year 1980. Done in the City of Manila, this 16th day of January, in the year of Our Lord, nineteen hundred and eighty-one. (Sgd.) FERDINAND E. MARCOS President of the Philippines By the President: (Sgd.) JUAN C. TUVERA Presidential Executive Assistant