-L ) Republic of the-Philippines

DEPARTMENT OF FINANCE Roxas Boulevard Comer Pablo Ocampo, Sr. Street Manila 1004

DEPARTMENT ORDER NO. September 17, 2007

SUBJECT

IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF AGDANGAN, ALABAT, CALAUAG, GEN. LUNA, QUEZON, SAN ANDRES, SAN FRANCISCO, SAN NARCISO, UNISAN AND LOPEZ UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 61 (GUMACA, QUEZON) 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 the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (1" Revision) in the municipalities of Agdangan, Alabat, Calauag, Gen. Luna, Quezon, San Andres, San Francisco, San Narciso, Unisan and Lopez, within the jurisdiction of Revenue District Office No. 61-Gumaca, Quezon, Revenue Region No. 09-San Pablo City after public hearing was conducted on September 27, 2006 for the purpose. This Order is issued to implement the revised zonal values of real properties for purposes of computing any internal revenue tax due on sale/transfer or any other disposition of real properties. The zonal values established herein shall apply provided the same is higher than (1) the fair market value as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in the duly notarized document of sale or transfer of real property. This order shall take effect immediately.

MARGAJIJJt B. TEVES Secretaryof Finance.

Flo}s IfJO RECOMMENDED BY: ^0 a LILIA N B. HEFTI Commissioner of Internal Revenue I-3/avd

DEPARTMENT ORDER NO. 47.pdf

LUNA, QUEZON, SAN ANDRES, SAN. FRANCISCO, SAN NARCISO, UNISAN AND LOPEZ UNDER THE. JURISDICTION OF REVENUE DISTRICT OFFICE NO. 61. (GUMACA, QUEZON) FOR INTERNAL REVENUE TAX PURPOSES. TO All Internal Revenue Officers and Others Concerned. Section 6(E) of Republic Act No.
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