Section 4
SEC. 4. The Secretary of Finance shall formulate and issue the rules and regulations for the proper implementation of this Decree.
SEC. 4. The Secretary of Finance shall formulate and issue the rules and regulations for the proper implementation of this Decree.
CitationPD 976 Section 4 (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).