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REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE DEPARTMENT ORDER NO. April 18, 2006

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SUBJECT

IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF MAASIN AND IN THE MUNICIPALITIES OF ANAHAWAN, HINUNANGAN, LILOAN, PINTUYAN, ST. BERNARD, SAN JUAN, SAN RICARDO, SOGOD AND TOMAS OPPUS UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE No. 90 (MAASIN, SOUTHERN LEYTE), REVENUE REGION No. 14 (TACLOBAN 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 private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (I" Revision) located in the City of Maasin and in the Municipalities of Anahawan, Hinunangan, Liloan, Pintuyan, St. Bernard, San Juan, San Ricardo, Sogod and Tomas Oppus under the jurisdiction of Revenue District Office No. 90 (Maasin, Southern Leyte), Revenue Region No. 14 (Tacloban City) after public hearing was conducted on July 19, 20 & 21, 2005 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.

MARGAtRIT6 B. TEVE S Secreta^ry,o£kirlance (,+ U r. .f Y RECOMMENDED BY: MARIO C. BUNAG sioner of Internal Revenue t-3/rsr

DEPARTMENT ORDER NO. 28.pdf

of the provincial or city assessor is higher than the zonal value established herein, ... DEPARTMENT ORDER NO. 28.pdf. DEPARTMENT ORDER NO. 28.pdf.

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