Implementation of the Zonal Values of Real Properties in the Municipalities of Malabon and Navotas under Revenue District Office No. 28, Revenue Region 3-B, Valenzuela, 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 zones or areas and determine for internal revenue tax the purposes, 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 Municipalities of Malabon and Navotas under Revenue District Office No. 28, Revenue Region 3-B, Valenzuela, after a public hearing was conducted' on April 27, 1989 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. This Order shall take effect immediately. L>'L-1r --- ` M^_v 9
VICENTEIR. JAYME Secretary of Finance RECOMMENDED BY:
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