Republic of the Philippines DEPARTMENT OF FINANCE Manila
DEPARTMENT ORDER NO. MARCH 31, 1995
SUBJECT:
T
0
49-95
OF THE REVISED ZONAL VALUES OF REAL IMPLEMENTATION UNDER REVENUE MUNICIPALITIES ALL PROPERTIES IN 112 (TAGUM, DAVAO), REVENUE OFFICE NO. DISTRICT REGION NO. 19 (DAVAO CITY)_. FOR INTERNAL REVENUE TAX PURPOSES. All Internal Revenue Officers and Others Concerned.
of the Tax Code as amended by Presidential 16(e) Section Decree No. 1994, authorizes the Commissioner of Internal Revenue Philippines into different zones or areas and the divide to internal revenue tax purposes, the fair market for determine of the real properties located in each zone or area upon value competent appraisers both from private and with consultation public sectors. virtue of said authority, the Commissioner of Internal By has determined the zonal values (1st revision) of real Revenue properties located in all municipalities under the jurisdiction Office No. 112 (Tagum, Davao), Revenue District Revenue of Region No. 19 (Davao City) after public hearing was conducted on to issued This Order is the purpose. for 1994 March 3, implement the 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 the schedule of values of the provincial or city assessor is in values such the zonal value established herein, higher than shall be used as basis for computing the internal revenue tax.
RECOMMENDED BY:
LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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