Section 3
SEC. 3. The Secretary of Finance shall issue the necessary rules and regulations to implement this Decree.
PD 523 Section 3
SEC. 3. The Secretary of Finance shall issue the necessary rules and regulations to implement this Decree.
CitationPD 523 Section 3 (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).