Republic of the Philippines

DEPARTMENT OF FINANCE Roxas Boulevard Comer Vito Cruz Street Manila 1004

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DEPARTMENT ORDER NO. jj:'y$ YEBRUARY. 2, 1998

SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF BAGUIO UNDER REVENUE DISTRICT OFFICE NO. 8 (BAGUIO CITY), REVENUE REGION NO. 2 (CORDILLERA ADMINISTRATIVE REGION) 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 (2"' Revision) located in the City of Baguio under the jurisdiction of Revenue District Office No. 8 (Baguio City), Revenue Region No. 2 (Cordillera Administrative Region) after public hearing was conducted on March 6, 1997 for the purpose. This Order is issued to implement the revised 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. 1SALVADOR M: E ,RIOUEZ' Secretary of 7 iAonce RECOMMENDED BY:

IJWAYWAY VINZONS-CHATO Commissioner of Internal Revenue /ees

PHILIPPINES

071ulong-tulong sa pagsulong!" 2000

DEPARTMENT ORDER NO. 17 .pdf

8 (BAGUIO CITY),. REVENUE ... Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994, ... 8 (Baguio City), Revenue Region No. 2.

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