Section 2
SEC. 2. The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, shall promulgate the implementing regulations on this amendment.
SEC. 2. The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, shall promulgate the implementing regulations on this amendment.
CitationPD 371 Section 2 (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).