AMENDMENT TO DEPARTMENT ORDER NO, 138-87 DATED DECEMBER 7, 1987 IMPLEMENTING THE REVISED ZONAL VALUES OF REAL PROPERTIES IN SOUTH QUEZON CITY FOR INTERNAL REVENUE TAX PURPOSES.
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All Internal Revenue Officers and Others Concerned
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by as amended Code, Tax of the Section 16(e) 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 with consultation area upon or zone each located in competent appraisers.
of Commissioner the said authority, of By virtue Internal Revenue has revised the zonal values of real. properties located in South Quezon City, under Revenue This 30A, Revenue Region 4B1, Quezon City. District No. Order is issued to implement revised 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 City Assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax.
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