1 Sec. 6. Im p le m e n ta tio n .-Ih Q Bureau of Internal Revenue, in consultation with 2 all relevant government agencies shall issue the necessary rules and regulations for 3 the implementation of this Act. 4 5 Sec. 7. Separability Clause. - I f any provision of this Act is declared 6 unconstitutional or invalid, the provisions not affected thereby shall continue to be in 7 full force and effect. 8 9 Sec. 8. Repealing Clause. - All laws, republic acts, presidential decrees, orders, 10 rules and regulations or other issuance of government agencies inconsistent with the 11 provisions of this Act are hereby repealed, amended, or modified accordingly. 12 13 14 Sec. 9. Effectivity Clause. - This Act shall take effect fifteen days after this publication in the Official Gazette. 15 16 Approved,

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