Republic of the Philippines DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. FEBRUARY 26, 1996
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SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF MAKATI UNDER REVENUE DISTRICT OFFICE NO. 49 (MAKATI CITY), REVENUE REGION NO. 8 (MAKATI CITY) 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 (3rd revision) located in the City of Makati under the jurisdiction of Revenue District Office No. 49 (North Makati), Revenue Region No. 8 (Makati City) after public hearing was conducted on January 6, 1996 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.
ROBERTO F-DE OCArit4PO Secretary
RECOMMENDED BY:
LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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Section 16(e) of the Tax Code, as amended by. Presidential Decree No. 1994 ... zones or areas and determine for internal revenue tax. purposes, the fair ... DEPARTMENT ORDER NO. 46.pdf. DEPARTMENT ORDER NO. 46.pdf. Open. Extract.
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appointment of government personnel, recommendations for positions, or any. other matter calling for action or decision. This Order shall be without prejudice to ...
