Amendment to Regulations No. 95, as Amended by Regulations Nos. 96 and 98

May 25, 1937 DOF REGULATIONS NO. 099-37 1 SUBJECT : Amendment to Regulations No. 95, as Amended by Regulations Nos. 96 and 98 TO : All Internal Revenue Officers and Others Concerned (1) Section 1 of Regulations No. 95, as amended by Regulations Nos. 96 and 98, all of the Department of Finance, is hereby amended in part 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, Nueva Vizcaya, Lanao, and Bukidnon, Agusan, Sulu, and Marinduque, which are combined with the City of Manila and the Provinces of Cagayan, Iloilo, Capiz, Ilocos Sur, Isabela, 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. For internal-revenue inspection purposes, the municipality of Kolambugan, Province of Lanao, shall be under the provincial revenue agent for the Province of Misamis Occidental. The sub-province of Apayao shall be under the provincial revenue agent for the Provinces of Cagayan and Batanes. (2) These regulations shall take effect upon promulgation in the Official Gazette. Manila, May 25, 1937. A. DE LAS ALAS Secretary of Finance Recommended by: A.L. YATCO Collector of Internal Revenue Footnotes 1. Promulgated June 12, 1937, XXXV Off. Gaz., No. 70, page 1937.