Republic of the Philippines DEPARTMENT OF FINANCE

4

Manila

4f-96 DEPARTMENT ORDER NO. ACD6 FEBRUARY 5, 1996

SUBJECT: IMPLEMENTATION OF THE INITIAI. ZONAL VALUES OF MUNICIPALITIES OF REAL PROPERTIES IN THE CARIGARA, NAVAL AND PALO, LEYTE UNDER REVENUE DISTRICT OFFICE NO. 88 (TACLOBAN CITY), REVENUE REGION NO. 14 (TACLOBAN CITY), FOR INTERNAL REVENUE TAX PURPOSES. T 0 : All 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 (initial) located in the Municipalities of Carigara, Naval and Palo, Leyte under the jurisdiction of Revenue District Office No. 88 (Tagbilaran City), Revenue Region No. 14 (Tacloban City) after public hearings were conducted on May 16, 17 & 18, 1995 for the purpose. This, Order is issued to implement the initial 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.

ROBERTO F. DEDC Secretarv of Finance

RECOMMENDED BY:

/ecs

LIWAYWAY VLNZONS-CHATO Commissioner of Internal Revenue

DEPARTMENT ORDER NO. 47.pdf

DEPARTMENT OF FINANCE. Manila. 4f-96 ... zones or areas and determine for internal revenue tax purposes, the fair market value of. the real ... Secretarv of Finance ... DEPARTMENT ORDER NO. 47.pdf. DEPARTMENT ORDER NO. 47.pdf.

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