Administrative or executive orders, regulations, and rulings - These are issued by administrative officials under legislative authority. Examples: ( Rules and Regulations promulgated by the Secretary of Tourism to Govern the Accreditation of Hotels, Tourist Inns, Motels, Apartelles, Resorts, Pension Houses, and other Accommodation Establishments; (b) BIR circulars and rulings; (c) Administrative 1ssuances by the Department of Foreign Affairs, and ( d) Omnibus Rules Implementing the Labor Code of the Philippines.