Amendment to Regulations No. 95, as Amended by Regulations No. 96

April 8, 1937 DOF REGULATIONS NO. 098-37 1 SUBJECT : Amendment to Regulations No. 95, as Amended by Regulations No. 96 TO : All Internal Revenue Officers and Others Concerned (1) Section 1 of Regulations No. 95, as amended by Regulations No. 96, both of the Department of Finance, is hereby amended as follows: 1. In accordance with section 1428 of the Administrative Code and in order to provide for the efficient enforcement of the laws administered by the Bureau of Internal Revenue and the regulations issued thereunder, the protection of the revenues, the proper supervision of taxable pursuits and taxable articles, the effective field inspection work, and the proper control of the field personnel of the said Bureau, there shall be kept and maintained in each of the provinces of the Commonwealth of the Philippines, except the Provinces of Palawan, Batanes, Antique, Romblon, Abra, Isabela, Lanao, and Bukidnon, Agusan, Sulu, and Marinduque, which are combined with the City of Manila and the Provinces of Cagayan, Iloilo, Capiz, Ilocos Sur, Nueva Vizcaya, Misamis Oriental, Surigao, Zamboanga, and Mindoro, respectively, a regular and permanent internal-revenue office with an internal-revenue agent in charge to be known as provincial revenue agent at the head of each such office. For purposes of these regulations, the City of Manila shall be considered a special inspection district to be under an internal-revenue agent in charge to be known as city revenue agent. (2) These regulations shall take effect upon promulgation in the Official Gazette. Manila, April 8, 1937. A. DE LAS ALAS Secretary of Finance Recommended by: A.L. YATCO Collector of Internal Revenue Footnotes 1. Promulgated May 4, 1937, XXXV Off. Gaz., No. 53, page 1044.