Section 3 of the same Act is hereby amended to read as follows: "SEC. 3. Coverage.
Section 3
SEC. 3. Section 3 of the same Act is hereby amended to read as follows: "SEC. 3. Coverage. - This Act shall apply to all government offices and agencies including local government units (LGUs), government-owned or -controlled corporations and other government instrumentalities, whether located in the Philippines or abroad, that provide services covering business and nonbusiness related transactions as defined in this Act."