Section 47
SEC. 47. The Minister of Finance, upon recommendation of the Commissioner of Internal Revenue, shall promulgate the necessary rules and regulations for the transitory and full implementation of this Presidential Decree.
SEC. 47. The Minister of Finance, upon recommendation of the Commissioner of Internal Revenue, shall promulgate the necessary rules and regulations for the transitory and full implementation of this Presidential Decree.
CitationPD 1994 Section 47 (LawPlayer, data as of 2026-07-04)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).