Section 11
SEC. 11. The Minister of Finance shall, upon recommendation of the Commissioner of Internal Revenue, issue the necessary regulations for the implementation of this Decree.
PD 2006 Section 11
SEC. 11. The Minister of Finance shall, upon recommendation of the Commissioner of Internal Revenue, issue the necessary regulations for the implementation of this Decree.
CitationPD 2006 Section 11 (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).