Section 10
SEC. 10. The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, shall promulgate the implementing regulations of this Decree.
SEC. 10. The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, shall promulgate the implementing regulations of this Decree.
CitationPD 631 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).