11 Republic of the Philippines

0

DEPARTMENT OF FINANCE Rotas Boulevard Corner Vito Cruz Street Manila 1004

DEPARTMENT ORDER NO. S- 2060 MAY 12, 1999

SUBJECT: IMPLEMENTATION OF THE INITIAL ZONAL VALUES MUNICIPALITIES OF OF REAL PROPERTIES IN THE GODOD, GUTALAC, LABASON, LA LIBERTAD, LEON B. POSTIGO, LILOY, RIZAL, SALUG, SERGIO OSMENA, SINDANGAN AND TAMPILISAN, SIAYAN, SIBUTAD, UNDER THE JURISDICTION OF RD NO. 91-DIPOLOG CITY, 15 - (ZAMBOANGA CITY) NO. REVENUE REGION FOR INTERNAL REVENUE TAX PURPOSES. T 0 : All Internal Revenue Officers and Others Concerned. Section 6 (E) of the 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 detennine 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 sector:;. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (Initial) located in the municipalities of Godod, Gutalac, Labason, La Libertad, Leon B. Postigo; Liloy, Rizal, Salug, Sergio Osmena, Siayan, Sibutad, Sindangan and Tampilisan under the jurisdiction of Revenue District Office No. 91 (Dipolog City) Revenue Region No. 15 (Zamboanga City) after public hearing was conducted on October 2, 1998 for the purpose. This Order is issued to implement the initial 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.

RECOMMENDED BY: , BEETH.O17EN L. RUALO Commissioner of Internal Revenue

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DEPARTMENT ORDER NO. 5 .pdf

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