Implementation the Zonal Values Real of of Properties in the City of Iligan, under Revenue District Office Revenue Region ICA, No 78, Cagayan de Oro City, for Internal Revenue Tax Purposes. :
All Internal Revenue Officers and Others Concerned.
Section 1b (e) the Code, as amended by lax of Presidential Decree No. 191%4, 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 or consultation located in each zone area upon with competent appraisers. By virtue of said authority, the Commissioner of Inter nal Revenue has determined the zonal values of real properties located in the (City of Ilig3an, under Revenue District No. -)8, Revenue Region 10A, Cagayan de Oro City, after a public hearing was conducted on June 15, 1990 for the purpo°se. This Order Ls issued to implement zonal values for land as shown in Annex "A" hereof to be used in computing any internal revenue tax. In case the gross °selli.ig price or the market value as shown in the schedule of values of the Provincial or City Assessors i,, higher than the zonal value established herein, such values shall be used as basis for computing the into nal revenue tax. his Order shall take of
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