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Implementing Rules and Regulations (IRR). - Within ninety (90) days from the date effectivity of this Act, the BIR shall formulate the necessary revenue regulations for the proper implementation of the tax component as envisioned in this Act.
The Supreme Court shall formulate the necessary implementing rules and regulations with respect to the legal services covered under this Act and the process of accreditation of organizations and/or associations which will provide free legal assistance.
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