Section 7
SEC. 7. The Commissioner of Internal Revenue shall promulgate the rules and regulations to implement this Decree subject to the approval of the Secretary of Finance.
IMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 7
IMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 7
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CitationIMPOSING A 15% TAX ON DIVIDENDS RECEIVED BY A… Section 7 (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).
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