AMENDMENT TO DEPARTMENT ORDER NOS. 85-87 DATED JUNE 15, 1987 AND 1-89 DATED SEPTEMBER 23, 1988 IMPLEMENTING THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF PARANAQUE, LAS PINAS AND MUNTINLUPA FOR INTERNAL REVENUE TAX PURPOSES.
T O: All Internal Revenue Officers and Others Concerned by amended Code, as Tax the of 16(e) Section 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 upon or area zone each located in competent appraisers. of Commissioner the authority, said virtue of By Internal Revenue has revised the zonal values of real properties located in the Municipalities of Paranaque, Las Pinas and Muntinlupa under Revenue District No. 34, Revenue Makati, Metro Manila. This Order is issued to Region 4B2, 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 Provincial or value zonal the than higher is Assessor Municipal such values shall be used as basis for established herein, computing the internal revenue tax.
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