DEPARTMENT OF FINANCE Roxas Boulevard Corner Pablo Ocampo. Sr. Street Manila 1004
DEPARTMENT ORDER No. le I 1 January 26, 2015
SUBJECT: IMPLEMENTATION OF THE REVISED SCHEDULE OF ZONAL VALUES OF REAL PROPERTIES IN CITIES OF BIRAN, STA. ROSA, SAN PEDRO AND CABUYAO UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 57-BINAN, CITY, LAGUNA FOR INTERNAL REVENUE TAX PURPOSES. TO:
All Internal Revenue Officers and Others Concerned
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", 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 each zone or area upon consultation with competent appraisers both from the private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the Zonal Values of Real Properties in the Cities of Binan, Sta. Rosa, San Pedro and Cabuyao (4th revision) under the jurisdiction of Revenue District Office No. 57-San Pedro, Laguna, Revenue Region No. 9-San Pablo City, after a public hearing was conducted on June 10, 2011. This Order is issued to implement the Revised Zonal Values of Real Properties for purposes of computing any internal revenue tax due on sale/transfer or any other dispc sition of real properties. The zonal values established herein shall apply provided the same is higher than (1) the fair market value as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as shown in the duly notarized document of sale or transfer of real property. This order shall take effect immediately.
'1' IMA CES• Secretary of Finance
024874
RECOMMENDED BY:
a-HENARES KIM S. 3 Commissio er c Internal Revenue
DEPARTMENT OF FINANCE ... different zones or areas and determine for internal revenue tax purposes, the fair market. value of the real ... Secretary of Finance.
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