Republic of the Philippines DEPARTMENT OF FINANCE Manila c 4U-95 oc::P Ar. r l n:::I rT oi:mr::r: Nc.)., ............................. MARCH , 199 23

SUBJECT n

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IMPLEMENTATION TI_IE:: OF ZONAL VALUES RliAl... OF PROPERTIES IN A1.1.. I''11.1N:r.(:::I:r'AI...:I:T:I:Iii:'.i3 UNDER REVENUJ:]: DISTRICT OFFICE NO.. 9 WA TRINIDAD, BENGUET), REVENUE REGION N(:1.. 2 (CORDILLERA ADMINISTRATIVE REGION, BAGUIO CITY) FOR INTERNAL REVENUE TAX PURPOSES. A:I.:I.

:I:nt.ern
Revenue Officers and Others Concerned

Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the orgn I:,e:..rna:l. Commissioner of Internal Revenue to cl:Lvide the Philippines into different zones or areas and determine for i.nt.ernal revenue tax purposes„ the fair market value of the real properties located in each zone or area upon consultation with ccmtpet.ent. appraisers both from private and public sectors.. By Revenue

virtue of said authority, the Commissioner of Internal has determined the zonal values of real properties (initial) :Located in all municipalities under the jurisdiction of Revenue District Office No., 9 (I._a Trinidad, Benguet), Revenue Region No. 2 (Cordillera Administrative Region, Baguio City) after public hearing was conducted on May 28, 1993 for the purpose.. This Order is issued to :i.mplement the zonal values for land to be used in computing any internal revenue tax. In caste the gross selling price or the market value as shown in the schedule of va:l.tu:ei of the prov:i.ne::i.al or city assessor is than higher the zonal value established herein, such values shall be used as basis for computing the internal revenue tax., This Order sha:l.l tike effect immediately,

ri(:1li+f.-RTcc' I::,. I)r:i: Secretary of Finance RECOMMENDED BYg

LisWAYWAY V:I:NIoNs---c;i-IAT'O Commissioner of Internal Revenue

DEPARTMENT ORDER NO. 48 .pdf

PROPERTIES IN A1.1.. I''11.1N:r.(:::I:r'AI...:I:T:I:Iii:'.i3 UNDER REVENUJ:]: DISTRICT OFFICE NO.. 9 WA TRINIDAD, BENGUET), REVENUE. REGION N(:1.. 2 (CORDILLERA ADMINISTRATIVE REGION,. BAGUIO CITY) FOR INTERNAL REVENUE TAX PURPOSES. T 0 ii A:I.:I. :I:nt.ern

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