Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER NO. 7594_ February 07, 1994

SUBJECT:

IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES MUNICIPALITIES OF BANGUED. BONLINEY, BUCAY THE IN DOLORES, LABA, LACUB, DANGLAS. BUCLOC, DAGUIOMAN, LICUAN, LANGIDEN, LA PAL. LAGAVAN, LAGANGILANG, PID1GAN, PILAR, PENARRUBIA, MALIBCONG. MANABO, SAN JUAN. SAN ISIDRO SAN GUINTIN, TAVUM, SALAPADAN, TUBO AND VILLAVICIOSA UNDER REVENUE DISTRICT TINED, NO. 7 (BANGUED, ABRA), REVENUE REGION NO. 2, OFFICE CORDILLERA ADMINISTRATIVE REGION (CAR'), FOR INTERNAL REVENUE TAX PURPOSES.

T

All Internal Revenue Officers and Others Concerned.

0

Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the Commissioner of Internal Revenue divide the Philippines into different zones or areas and to determine for internal revenue tax purposes, the fair market of the real properties located in each zone or area upon value consuitation with competent appraisers both from private and public sectors. virtue of said authority, the Commissioner of Internal By Revenue has determined the zonal values of real Properties located in. the Municipalities of Bangued, Bonliney, Bucay, Daguioman, Danglas, Dolores, Laba, Lacub, Lagangilang, Sucloc, Licuan, Malibcor:g, Manabo, Penarrubia, Lagayan, Langiden, La Pa Salapadan, San Isidro, San Juan, San Duinti:n, Pidigan, Pilar, Tuba and Villaviciosa under the jurisdiction of Tayum, Tineg, Revenue District Office No. 7 (Bangued, Abra) Revenue Region No. Cordillera Administrative Region (CAR), after public hearing 2 Order This is on May 5, 1993 for the , pose; was conducted issued to implement the zonal values for Land and improvements in and industrial the case of condomirtiums/tot'nnhouses, commercial as shown in Annex "A" hereof to be-used in computing buildings any internal revenue tax. In case the gross selling price or the market value as shown the shedule of values of the provincial or city assessor is in such values higher than the zonal value established here. shall be used as basis for computing the irj/prr,el revenue tax.

RECOMMENDED BY:

L IWAYWAY V INZONS-CHATO Commissioner of Internal Revenue

DEPARTMENT ORDER NO. 75 .pdf

determine for internal revenue tax purposes, the fair market. value of the real ... in the shedule of values of the provincial or city assessor is. higher than the zonal ...
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