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PD 1994 Section 47

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.

Read the full instrument → · Open the chapter this section belongs to: Chapter I – Additions to the Tax →

Other provisions in Chapter I – Additions to the Tax

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

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).

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