REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE MANILA

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DEPARTMENT ORDER NO. 40-89 February 17, 1989 SUBJECT:

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of Real of the Zonal Values Implementation Area, Districts of Port Properties the, in Malate, Paco, Pandacan and Ermita, Intramuros, Sta. Ana under Revenue District Office No. 25, Revenue Region 4-A, Manila, for Internal Revenue Tax 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 determine for internal revenue tax or areas zones and the fair market value of the real properties purposes, 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 Area, properties the Districts Port located in of Intramuros, Ermita, Malate, Paco, Pandacan, and Sta. Ana under Revenue District Office No. 25, Revenue Region 4-A, Manila, after a public hearing was conducted on November 8, 1988 for the purpose. This Order is issued to implement zonal values for land as shown in Annex,"A" hereof 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 Assessors is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax.

NT. R. JAYME Secretary\ of'Finances RECOMMENDED BY:

DEPARTMENT ORDER NO. 10 .pdf

Page 1 of 6. REPUBLIC OF THE PHILIPPINES. DEPARTMENT OF FINANCE. MANILA. U. DEPARTMENT ORDER NO. 40-89. February 17, 1989. SUBJECT: Implementation of the Zonal Values of Real. Properties in the, Districts of Port Area,. Intramuros, Ermita, Malate, Paco, Pandacan and. Sta. Ana under Revenue District ...
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