Section 2
SEC. 2. The Secretary of Finance shall issue the necessary rules and regulations to implement this Decree.
SEC. 2. The Secretary of Finance shall issue the necessary rules and regulations to implement this Decree.
CitationPD 939 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).