Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. MARCH 4, 1997

99

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF LAOAG UNDER REVENUE DISTRICT OFFICE NO. 1 (LAOAG CITY), REVENUE REGION NO. 1 (CALASIAO, PANGASINAN) FOR INTERNAL REVENUE TAX PURPOSES. T 0 : AR Internal Revenue Officers and Others Concerned.

Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994, 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 (2"a Revision) located in the City of Laoag under the jurisdiction of Revenue District Office No. 1 (Laoag City), Revenue Region No. 1 (Calasiao, Pangasinan) after public hearing was conducted on June 26, 1996 for the purpose. This Order is issued to implement the revised 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 revenu),tax. This Order shall take effect immediately.

ROBEj(TO F. DE OCAMPO Secretary of Finance

RECOMMENDED BY:

LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue /bpq

z000

"Tulong tulong sa pagsulongf"

DEPARTMENT ORDER NO. 47 .pdf

By virtue of said authority, the Commissioner of Internal Revenue has determined the. zonal values of real properties (2"a Revision) located in the City of Laoag under the. jurisdiction of Revenue District Office No. 1 (Laoag City), Revenue Region No. 1. (Calasiao, Pangasinan) after public hearing was conducted on June 26, ...

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