Rules and Regulations.
Section 6
SEC. 6. Rules and Regulations.—The Secretary of Finance and the Secretary of Public Works and Communications, as the case may be, shall promulgate such rules and regulations relating to the collection of the taxes accruing to the Special Science Fund as may be necessary. The Chairman of the National Science Development Board and the Chairman of the National Research Council of the Philippines may also promulgate such rules and regulations as may be necessary for the effective implementation of this Act including the adoption of an appropriate design for the science stamp.