Section 4
SEC. 4. The Commissioner of Internal Revenue shall promulgate the rules and regulations to implement this Decree subject to the approval of the Secretary of Finance.
SEC. 4. The Commissioner of Internal Revenue shall promulgate the rules and regulations to implement this Decree subject to the approval of the Secretary of Finance.
CitationPD 369 Section 4 (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).