DEPARTMENT ORDER NO.1-91 October 22, 1990 . SUBJECT:
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AMENDMENT TO DEPARTMENT ORDER NO. 10-89 DATED FEBRUARY 17, 1989 IMPLEMENTING THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE DISTRICT OF SOUTH MANILA FOR INTERNAL REVENUE PURPOSES. 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. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties located in the District of South Manila, under Revenue District No. 25, Revenue Region No. 4-A, Manila,After a public hearing was conducted on August 28, 1989 for the purpose. This Order is issued to implement revised zonal values for land as shown in Annex "A" hereof to be used in computing any internal revenue tax. case the gross selling price or the market value as In 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.
VIC . DEOFERIO, JR. Deputy" Commissioner Officer-in-Charge
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The above-mentioned delegation of authority shall cover all types of funds. being administered by the MDFO, whether general, special/project or trust funds. All orders, circulars, memoranda, issuance contrary to or inconsistent. herewith are hereby r
support on local taxation and tax administration, revenue generation, fund management, credit. financing, and related' services to local government units (LGUs) ...
respective Services which are usually signed by Under- secretary P. H. Almanzor. Tiowever, all papers involving. Administrative Cases and opinion on Local ...
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presents his/her valid Philippine Passport. 4.2. The authorized representative of the juridical applicant is required to submit. the following minimum requirements ...
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