Rules and Regulations.
Section 10
SEC. 10. Rules and Regulations. — The Secretary of Finance shall issue the necessary rules and regulations to implement this Decree, upon recommendation of the Commissioner of Internal Revenue.
Rules and Regulations.
SEC. 10. Rules and Regulations. — The Secretary of Finance shall issue the necessary rules and regulations to implement this Decree, upon recommendation of the Commissioner of Internal Revenue.
CitationPD 379 Section 10 (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).