SECTION 42. Attached Agencies.—The following agencies are hereby attached to the Department:
(1) Philippine Crop Insurance Corporation;
(2) Philippine Export and Foreign Loan Guarantee Corporation;
(3) Insurance Commission;
(4) National Tax Research Center;
(5) Central Board of Assessment Appeals; and
(6) Fiscal Incentives Review Board.
SECTION 43. Functions of the Attached Agencies.—The agencies attached to the Department shall continue to operate and function in accordance with the respective charters, laws, or orders creating them, except as otherwise provided in this Code.