Implementation of the Revised Schedule of Zonal Values of Real Properties in the City of Cotabato, the Municipalities of Ampatuan, Barira, Buldon, Buluan, Datu Abdullah Sangki, Datu Anggal Midtimbang, Datu Blah Sinsuat, Datu Hoffer Ampatuan, Datu Montawal, Datu Odin Sinsuat, Datu Paglas, Datu Piang, Datu Salibo, Datu Saudi Ampatuan, Datu Unsay, General Salipada K. Pendatun, Guindulungan, Kabuntalan, Mamasapano, Pangudadatu, Matanog, Northern Kabuntalan, Pagalungan, Paglat, Pandag, Parang, Rajah Buayan, Shariff Aguak, Shariff Saydona Mustapha, South Upi, Sultan Kudarat, Sultan Mastura, Sultan sa Barongis, Talayan, Talitay and North Upi (3rd Revision) All within the Jurisdiction of Revenue District Office No. 107-Cotabato City, for Internal Revenue Tax

July 26, 2022 DOF DEPARTMENT ORDER NO. 053-2022 SUBJECT : Implementation of the Revised Schedule of Zonal Values of Real Properties in the City of Cotabato, the Municipalities of Ampatuan, Barira, Buldon, Buluan, Datu Abdullah Sangki, Datu Anggal Midtimbang, Datu Blah Sinsuat, Datu Hoffer Ampatuan, Datu Montawal, Datu Odin Sinsuat, Datu Paglas, Datu Piang, Datu Salibo, Datu Saudi Ampatuan, Datu Unsay, General Salipada K. Pendatun, Guindulungan, Kabuntalan, Mamasapano, Pangudadatu, Matanog, Northern Kabuntalan, Pagalungan, Paglat, Pandag, Parang, Rajah Buayan, Shariff Aguak, Shariff Saydona Mustapha, South Upi, Sultan Kudarat, Sultan Mastura, Sultan sa Barongis, Talayan, Talitay and North Upi (3rd Revision) All within the Jurisdiction of Revenue District Office No. 107-Cotabato City, for Internal Revenue Tax TO : All Internal Revenue Officers and Others Concerned Section 4 of Republic Act 10963, otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN)" Law, amending Section 6 (E) of National Internal Revenue Code (NIRC) of 1997, authorizes the Commissioner to divide the Philippines into different zones or areas and shall determine the fair market value of real properties located in each zone or area, subject to automatic adjustment once every three (3) years. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties in the City of Cotabato, the Municipalities of Ampatuan, Barira, Buldon, Buluan, Datu Abdullah Sangki, Datu Anggal Midtimbang, Datu Blah Sinsuat, Datu Hoffer Ampatuan, Datu Montawal, Datu Odin Sinsuat, Datu Paglas, Datu Piang, Datu Salibo, Datu Saudi Ampatuan, Datu Unsay, General Salipada K. Pendatun, Guindulungan, Kabuntalan, Mamasapano, Pangudadatu, Matanog, Northern Kabuntalan, Pagalungan, Paglat, Pandag, Parang, Rajah Buayan, Shariff Aguak, Shariff Saydona Mustapha, South Upi, Sultan Kudarat, Sultan Mastura, Sultan sa Barongis, Talayan, Talitay and North Upi (3rd Revision) within the jurisdiction of Revenue District Office No. 107-Cotabato City, Maguindanao, Revenue Region No. 18-Koronadal City after public hearing on May 24, 2022. This Order is issued to implement the revised schedules of zonal values of real properties for purposes of computation of any internal revenue tax due on sale/transfer or any other disposition 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. (SGD.) BENJAMIN E. DIOKNO Secretary of Finance RECOMMENDED BY: (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue