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Republic of the Philippines



PARTMENT OF FINANCE Roxas Bonkvud Came Pablo Ocampo, Sr. Street Manila 1004

DEPARTMFATZ91rfR NO. ^_WD

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF ZAMBOANGA UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 93AZAMBOANGA CITY FOR INTERNAL REVENUE TAX PURPOSES. TO

All Internal Revenue Officers and Others Concerned.

Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", 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 the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties in the City of Zamboanga (2ad revision) within the jurisdiction of Revenue District Office No. 93A-Zamboanga City, Revenue Region No. 15-Zamboanga City after public hearing was conducted on April 25, 2007. This Order is issued to implement the revised zonal values of real properties for purposes of computing any internal revenue tax due on sale/transfer or any other disposition of real properties. The zonal values established herein shall apply provided the same is higher than (1) the fair market value as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in the duly notarized document of sale or transfer of real property. This order shall take effect immediately.

MARGARITO B. TEVES Secret^ 0 4Finance 610489 RECOMMENDED BY:

. TAN-TORRES Coi%'missioher of Internal Revenue r-.vava

n022.46

I

DEPARTMENT ORDER NO. 15 .pdf

1997", authorizes the Commissioner of Internal Revenue to divide the Philippines ... DEPARTMENT ... NO. 15 .pdf. DEPARTMENT ... NO. 15 .pdf. Open. Extract.

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