U

Republic of the Philippines

DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz Street Manila 1004

DEPARTMENT ORDER NO. October 11, 2001

SUBJECT:

0 -04

OF THE ZONAL VALUES OF REAL IMPLEMENTATION PROPERTIES AFFECTED BY THE NEW ILOILO AIRPORT DEVELOPMENT PROJECT LOCATED IN THE MUNICIPALITIES OF CABATUAN, STA. BARBARA, SAN MIGUEL, PROVINCE OF ILOILO UNDER THE JURISDICTION OF REVENUE DISTRICT REVENUE REGION NO. 11 OFFICE NO. 74 (ILOILO CITY), (ILOILO CITY) FOR INTERNAL REVENUE TAX PURPOSES.

T 0 : All Internal Revenue Officers and Others Concerned. Section 6 (E) of the Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation with competent appraisers both from private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties affected by the New Iloilo Airport Development Project located in the Municipalities of Cabatuan, Sta. Barbara and San Miguel, Province of Iloilo under the jurisdiction of Revenue District Office No. 74 (Iloilo City), Revenue Region No. 11 (Iloilo City) after public hearings were conducted on October 27, 2000 and June 28, 2001 for the purpose. This Order is issued to implement the zonal values for land to be used in computing any internal revenue tax. In case the gross selling price or the market value as shown in the schedule of values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax. This Order shall take effect immediately.

RECOMMENDED BY:

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