Republic of the Philippines

DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz Street Manila 1004

DEPARTMENT ORDER NO.

"4

0a

September 16, 2002 SUBJECT: IMPLEMENTATION OF THE INITIAL ZONAL VALUES OF OF BACOLOR, REAL PROPERTIES IN THE MUNICIPALITIES MAGALANG, MEXICO, MABALACAT, FLORIDABLANCA, MINALIN AND PORAC, PAMPANGA UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 21 (SAN FERNANDO, REGION NO 4. (SAN FERNANDO, REVENUE PAMPANGA), PAMPANGA) FOR INTERNAL REVENUE TAX PURPOSES. T 0 : All Internal Revenue Officers and Others Concerned. Section 6 (E) of the 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 private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (Initial) located in the Municipalities of Bacolor, Floridablanca, Mabalacat, Magalang, Mexico, Minalin and Porac, Pampanga under the jurisdiction of Revenue District Office No. 21 (San Fernando, Pampanga), Revenue Region No. 4 (San Fernando, Pampanga) after public hearing was conducted on December 10, 1997 for the purpose. This Order is issued to implement the initial 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.

JOSE ISIDRO HO Secretary of Finance RECOMMENDED BY:

RENE G. B

Commissioner of Inte

I-3/fpt

PHILIPPINES

"Tulonq-tulong sa pagsulongf"

DEPARTMENT ORDER NO. 24 .pdf

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