Values of Real of the Zonal Implementation Properties in the Municipality of Tuguega•rao, Province of Cagayan, under- Revenue District Office No. 9, Revenue Region 2, Tuguegarao, Cagayan, for Internal Revenue Fax Purposes. T
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All Internal Revenue Officers and Others Concerned.
by as amended Tax Code, the 16(e) of 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 upon consultation zone or area each located in competent appraisers. Commissioner of authority, the virtue of said By Internal Revenue has determined the zonal values of real Municipality of Tuguegarac, in the properties located Province of Cagayan, under Revenue District No. 9, Revenue after a public hearing was Tuguegarao, Cagayan, Region 2, conducted on Jure 22, 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. fn case the gross selling price or the market value as shown in the schedule of values of the Provincial Assessor s higher than the zonal value established herein, such values shall be used as basis for computing the internal.
revenue tax. Phis Order shall take effect im diately
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