Section 2
SEC. 2. The Secretary of Finance is hereby empowered to promulgate the necessary rules to carry into effect the purposes of this Act.
SEC. 2. The Secretary of Finance is hereby empowered to promulgate the necessary rules to carry into effect the purposes of this Act.
CitationRA 37 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).