of Implementation the Zonal Values of Real Properties in the City of Legaspi, under Revenue District Office No. 47, Revenue Region 5, Legaspi City, for Internal Revenue Tax Purposes. All Internal Revenue Officers and Others Concerned.
16(e) Section the Tax Code, amended of by as 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 located in or each zone area upon consultation with competent appraisers.
By virtue said authority, Commissioner of the of Internal Revenue has determined the zonal values of real properties located in the City of Legaspi, under Revenue District No. 47, Revenue Region 5, Legaspi City, after a public hearing was conducted on June 29, 1990 for the purpose. This Order is 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 selling price.or the market value as shown in the schedule of values of the Provincial or City Assessors is higher than the zonal value established herein, such values shall be used as basis for computing the internal. revenue tax.
Page 1 of 1. REPUBLIC OF THE PHILIPPINES. DEPARTMENT OF FINANCE. MANILA. DEPARTMENT ORDER NO. 57-90. September 25, 1990. SUBJECT: Implementation of the Zonal Values of Real. Properties in the City of Legaspi, under Revenue. District Office No. 47, Revenue Region 5, Legaspi. City, for Internal ...
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