Section 7
SEC. 7. The Commissioner of Internal Revenue, with the approval of the Secretary of Finance, shall promulgate rules and regulations to carry out the provisions of this Act.
RA 2070 Section 7
SEC. 7. The Commissioner of Internal Revenue, with the approval of the Secretary of Finance, shall promulgate rules and regulations to carry out the provisions of this Act.
CitationRA 2070 Section 7 (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).