Amending Section II, paragraphs D, H and I of Revenue Administrative Order No. 3-84 Regarding the Delineation of Areas of Jurisdiction of Revenue District Offices in Revenue Region No. 4-B, Quezon City

January 14, 1985 REVENUE ADMINISTRATIVE ORDER NO. 01-85 SUBJECT : Amending Section II, paragraphs D, H and I of Revenue Administrative Order No. 3-84 Regarding the Delineation of Areas of Jurisdiction of Revenue District Offices in Revenue Region No. 4-B, Quezon City TO : All Internal Revenue Officers and Others Concerned To effect a more equitable distribution of work loads in the collection of internal revenue taxes, paragraphs D, H and I of Section II of Revenue Administrative Order No. 3-84 are hereby amended to read as follows: "Sec. II Delineation of Areas of Jurisdiction . "D. The boundary between Revenue District Offices No. 30, North Quezon City and 30A, South Quezon City shall be Quezon Avenue from the border of Manila up to the Quezon Memorial Circle straight to Don Mariano Marcos Avenue up to the boundary of San Mateo. "H. Revenue District Office No. 35, Pasig shall be made up of the municipalities of Pasig, Taguig and Pateros. "I. Revenue District Office No. 35-A, Marikina shall encompass the municipalities of Marikina, San Mateo, Montalban, Antipolo, Tanay, Angono, Binangonan, Teresa, Carmona, Pililia, Morong, Jala-Jala, Baras, Cainta and Taytay." casia This Order revokes Revenue Administrative Order No. 11-84 dated October 12, 1984, and shall be effective immediately. RUBEN B. ANCHETA Acting Commissioner ANNEX A REPUBLIKA NG PILIPINAS MINISTRI NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod ng Quezon January 14, 1985 MEMORANDUM FOR: Commissioner Ruben B. Ancheta RE: Demarcation Line Dividing North and South Quezon City Districts From a study of the data submitted and the positions taken by the two RDOs, our assessment is that the problem can be best resolved by having the dividing line between the two districts along Quezon Avenue from the border of Manila up to the Quezon Memorial Circle straight to Don Mariano Marcos Avenue up to the boundary of San Mateo. Apart from being equitable, practical and lending itself to a more definite demarcation of territorial boundaries between the two districts which will preclude any further dispute or controversy between them, and will leave no room for uncertainty on the part of the taxpayers concerned, what makes this the more ideal solution is that the same is suggested by RDO Guzman himself as one of two alternative proposals (Memorandum dated May 26, 1984 to the Commissioner of Internal Revenue) and is acceptable to RDO Abat (Memorandum dated November 9, 1984 to the Commissioner of Internal Revenue). If this proposal meets with your approval, it is further recommended that the attached Revenue Administrative Order revoking Revenue Administrative Order No. 11-84 be approved and signed. ROMULO M. VILLA Deputy Commissioner EUFRACIO D. SANTOS Revenue Service Chief National Assessment Office ANNEX B REPUBLIKA NG PILIPINAS MINISTRI NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Revenue Region No. 4-B Quezon City December 13, 1984 MEMORANDUM FOR: Acting Commissioner Romulo M. Villa National Office Building Diliman, Quezon City The enclosures have reference to your telephone instruction for me to coordinate with Revenue Attache Arturo Parcero for informative and objective data obtaining in Revenue District No. 30, North Quezon City and Revenue District No. 30A, South Quezon City in view of problems which may be spawned with the issuance of Revenue Administrative Order No. 11-84 dated October 12, 1984. Revenue Attache Arturo Parcero is still in Hongkong and inasmuch as you may want these data, I am constrained to forward these enclosures with the recommendation that Revenue Attache Arturo Parcero be informed of the same upon his return from Hongkong for his perusal and evaluation. These enclosures are: casia 1. Collection on voluntary compliance of both Districts from January, 1984 to October, 1984 under the old jurisdiction of Revenue Administrative Order No. 3-84 dated January 23, 1984, with the corresponding number of POs issued. For the month of November, 1984, the collection of both Districts are as follows: South Quezon City P82,595,356.09 North Quezon City P72,858,867.15 The foregoing data were extracted from the records of the Collection Branch. 2. Assessment and Collection from investigation of North Quezon City District and South Quezon City District from March, 1984 to October, 1984, which is self-explanatory. The data were extracted from the records of the Assessment Branch. aisa dc The statistics on the assessment personnel as of October 31, 1984 of these Districts are as follows: RD 30 RD 30A North Q.C. South Q.C. No. of Supervisors 8 7 No. of Examiners 39 45 3. Three (3) topographical maps showing the jurisdiction of North and South Quezon City: a. Under Rev. Administrative Order No. 3-84; b. Under proposal No. 1 of RDO Francis Guzman of RD 30A, South Quezon City; and c. Under Rev. Administrative Order No. 11-84. 4. Statistics on the number of income tax returns, individuals and corporate, received for 1981, 1982, and 1983 for the District/Districts of Quezon City; 5. Proposal Nos. 1 and 2 of RDO Francis Guzman of RD 30A, South Quezon City dated May 22, 1984 in its xerox copy; and 6. Letter of the RDO of RD No. 30, North Quezon City dated November 9, 1984 concerning Rev. Administrative Order No. 11-84. Respectfully submitted: REYNALDO A. SUAREZ Asst. Regional Director TAN: S6268-A0925-A-1 N O T E D : JOSE M. SALINDONG Regional Director TAN: S4539-E0124-A-4 ANNEX C Revenue Region No. 4-B Quezon City December 13, 1984 MEMORANDUM FOR: Acting Commissioner Romulo M. Villa National Office Building Diliman, Quezon City The enclosures have reference to your telephone instruction for me to coordinate with Revenue Attache Arturo Parcero for informative and objective data obtaining in Revenue District No. 30, North Quezon City and Revenue District No. 30A, South Quezon City in view of problems which may be spawned with the issuance of Revenue Administrative Order No. 11-84 dated October 12, 1984. Revenue Attache Arturo Parcero is still in Hongkong and inasmuch as you may want these data, I am constrained to forward these enclosures with the recommendation that Revenue Attache Arturo Parcero be informed of the same upon his return from Hongkong for his perusal and evaluation. These enclosures are: casia 1. Collection on voluntary compliance of both Districts from January, 1984 to October, 1984 under the old jurisdiction of Revenue Administrative Order No. 3-84 dated January 23, 1984, with the corresponding number of POs issued. For the month of November, 1984, the collection of both Districts are as follows: South Quezon City P82,595,356.09 North Quezon City P72,858,867.15 The foregoing data were extracted from the records of the Collection Branch. 2. Assessment and Collection from investigation of North Quezon City District and South Quezon City District from March, 1984 to October, 1984, which is self-explanatory. The data were extracted from the records of the Assessment Branch. The statistics on the assessment personnel as of October 31, 1984 of these Districts are as follows: RD 30 RD 30A North Q.C. South Q.C. No. of Supervisors 8 7 No. of Examiners 39 45 3. Three (3) topographical maps showing the jurisdiction of North and South Quezon City: a. Under Rev. Administrative Order No. 3-84; b. Under proposal No. 1 of RDO Francis Guzman of RD 30A, South Quezon City; and c. Under Rev. Administrative Order No. 11-84. 4. Statistics on the number of income tax returns, individuals and corporate, received for 1981, 1982, and 1983 for the District/Districts of Quezon City; casia 5. Proposal Nos. 1 and 2 of RDO Francis Guzman of RD 30A, South Quezon City dated May 22, 1984 in its xerox copy; and 6. Letter of the RDO of RD No. 30, North Quezon City dated November 9, 1984 concerning Rev. Administrative Order No. 11-84. Respectfully submitted: REYNALDO A. SUAREZ Asst. Regional Director TAN: S6268-A0925-A-1 N O T E D : JOSE M. SALINDONG Regional Director TAN: S4539-E0124-A-4 ANNEX D COLLECTIONS ON VOLUNTARY COMPLIANCE RD 30 NORTH QUEZON CITY Month P.O. Issued Amount January 37,312 P54,893,380.31 February 19,420 24,606,411.66 March 37,096 55,312,942.48 April 41,583 165,200,635.15 May 12,997 52,450,309.24 June 9,396 40,283,779.52 July 17,822 158,677,097.18 August 5,919 51,720,890.30 September 5,484 54,460,324.29 October 12,799 111,273,438.70 Total 199,828 P768,879,208.83* RD 30A SOUTH QUEZON CITY Month P.O. Issued Amount January 6,963 P149,315,910.36 February 4,670 77,108,980.18 March 32,197 28,679,325.35 April 21,766 140,717,518.14 May 8,477 52,463,947.47 June 8,191 38,082,122.37 July 21,812 116,271,333.00 August 8,849 65,777,093.00 September 5,310 49,966,816.00 October 17,954 86,463,010.29 136,189 P804,846,056.16* Add: Novaliches (No Collection Agent of South Quezon City assigned.) January 854 P1,756,454.19 February 137 542,875.99 March 1,050 412,818.81 April 669 4,818,756.75 May 95 229,000.26 June 67 228,051.55 July 367 2,086,951.82 August 96 427,715.70 September 117 420,370.71 October 337 1,958,326.80 Total 3,789 P12,881,322.58 Grand Total 203,617 P781,760,531.41 Grand Total 136,189 P804,846,056.16 ====== ============ ====== ============ SOURCE DOCUMENT: 809 SOURCE DOCUMENT: 809 * Total collection in Cubao, N.O. Bldg., City Hall Q. C., Region Off. Bldg. REPORT OF INVESTIGATION R.D.O. 30 - North Quezon City No. of Cases Assessment Collection March 1984 280 P 1,849,147.92 P1,203,117.79 April 1984 170 2,384,583.97 1,496,149.67 May 1984 142 6,205,636.47 1,383,633.17 June 1984 184 4,038,363.53 1,310,339.47 July 1984 212 5,645,562.29 1,101,595.77 August 1984 186 8,327,125.25 1,076,221.07 September 1984 108 5,204,935.54 788,034.52 October 1984 136 5,067,614.42 1,132,594.74 TOTAL 1,418 P38,722,969.45 P9,491,686.20 ===== =========== =========== R.D.O. 30A South Quezon City No. of Cases Assessment Collection March 1984 138 P 1,151,186.48 P 700,803.71 April 1984 30 1,762,425.41 571,913.06 May 1984 77 1,070,469.81 871,130.75 June 1984 58 1,059,506.19 1,629,903.91 July 1984 94 2,400,373.45 1,629,903.91 August 1984 111 3,445,437.98 1,132,755.24 September 1984 90 2,602,577.12 766,610.79 October 1984 71 4,008,389.60 1,067,376.22 TOTAL 669 P17,500,366.04 P7,440,343.59 ==== =========== =========== NOTE : Segregation of 40.01 Assessment and Collection as per Investigation was made by the Assessment Branch only starting for the month of March 1984. cd Income Tax Returns Received For RD Nos. 30 and 30A (North and South Q.C.) Year Individual Corporation Total 1981 218,876 3,817 222,693 1982 214,000 3,875 217,875 1983 209,268 3,728 212,996 Revenue District No. 30-A South Quezon City May 22, 1984 The Commissioner of Internal Revenue Thru the Regional Director Revenue Region No. 4-B Q u e z o n C i t y S i r : We have the honor to bring to the attention of the Commissioner the very apparent big disparity in the division of Rd. No. 30 Quezon City to North and South Districts under Revenue Administrative Order No. 3-84 dated January 29, 1984. cd i An examination of the attached map showing the division will readily give the impression that setting up the demarcation line between North and South at " Quezon Blvd. from the boundary of Manila towards the National Office, right at EDSA and then left at Aurora Blvd. at the Rotonda Cubao up to the boundary of Marikina " has resulted in giving to the North District an area almost six times larger than the area alloted to the South District. (Please refer to the attached map: The present set-up in the map shows that the areas colored blue, orange, and yellow comprises the North District while only the green portion comprises the South District). One other indication that there is an inequitable division of Quezon City District in the present set-up is that there are 72 barangays within the jurisdiction of North District while only 31 barangays are within the areas alloted to South District. We do not know nor understand what criteria was used in the division but we are sure that the division was meant to divide Quezon City equitably into two equal areas of jurisdiction under RDO Abat and the undersigned. We believe that it was never intended to make North Quezon City a major district will relegating South Quezon City into a minor district. May we, also, bring to the attention of the Commissioner problems that the above division has unwittingly created: aisa dc 1. It had always been the policy of the Bureau to make payment of taxes as convenient as possible to the taxpayers but it seems that this was not taken into serious consideration by the Committee that proposed the division. Taxpayers keep asking and complaining how confusing it is for them to find out with which district to deal with, considering that instead of having only demarcation line so that tax collection would be simple, the division has created multiple conflicts of jurisdiction as follows: firstly, demarcation line along Quezon Blvd.; secondly, demarcation line along EDSA; and thirdly, demarcation line along Aurora Blvd., Cubao up to the boundary of Marikina. 2. As it is now, even our personnel have a hard time pinpointing which establishment is under South or North, resulting in delays in tax enforcement and problems in tax collection. 3. Please note also that while South District was given a very small area compared to the North District, the Region expects us to accomplish equal collection goals. Under the present arrangement, how can South District equal much less exceed the collections of North District when the North District covers a wider area with bigger establishments mostly factories? aisa dc To correct the present imbalance, may we respectfully suggest the setting up of a new boundary line between North and South. We present two alternative proposals: First Proposal (indicated as Plan 2, 1st Proposal on the map) To designate as boundary line Quezon Blvd. from the border of Manila up to the National Office and straight to the Don Mariano Marcos Avenue up to the boundary of San Mateo, the coverage indicated on the map as follows: North District all areas colored orange and blue; and South District all areas colored green and yellow. Second Proposal (indicated as Plan 3, 2nd Proposal on the map) To designate as boundary line EDSA from the boundary of Caloocan up to the Aurora Blvd. Rotonda then left at Aurora Blvd. up to the boundary of Marikina, the coverage indicated on the map as follows: North District all areas colored orange and yellow; and South District all areas colored blue and green. We believe that either on the above proposals will substantially correct the present imbalance and we, therefore, respectfully recommend their consideration. casia Very truly yours, FRANCIS R. GUZMAN Revenue District Officer TAN-G2557-E0133-A-3 ANNEX E REPUBLIKA NG PILIPINAS MINISTRI NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Revenue Region No. 4-B Revenue District No. 30 North, Quezon City November 9, 1984 The Honorable Commissioner of Internal Revenue (Thru the Regional Director Revenue Region No. 4-B) Quezon City Subject : Revenue Administrative Order No. 11-84 - Re the Delineation of Areas of Jurisdiction of Revenue District Offices No. 30 (North Quezon City) and No. 30-A) (South Quezon City) S i r : In accordance with the first paragraph of Revenue Administrative Order No. 11-84, the rationale of the redivision is to effect a more equitable distribution of work load in the collection of internal revenue taxes. Under this Revenue Administrative Order, the boundary between Revenue District 30, (North Quezon City) and Revenue District 30-A (South Quezon City) shall be Epifanio delos Santos (EDSA) from the boundary of Caloocan City southward up to Aurora Boulevard turning east up to the boundary of the municipality of Marikina. All areas located north of this boundary represent the investigative jurisdiction of North Quezon City. North Quezon City revenue district has been pushed to the northern most part of the business area of Quezon City or to the "brim" so to speak. COMMENTS The two revenue districts have been in operation for only eight (8) months so that we have no statistical basis to anchor the allegation that there is an inequitable distribution of workload in the collection of internal revenue taxes. However, beginning the month of July, 1984, the two (2) district offices have managed to prepare a total segregation and independent collection reports on voluntary compliance, which are as follows: RD No. 30 RD No. 30-A (North QC) (South QC) July, 1984 P160,764,049.00 P116,271,333.00 August, 1984 52,148,606.00 65,777,093.00 September, 1984 54,880,695.00 49,966,816.00 TOTAL P267,793,350.00 P231,915,242.00 ============= ============= It can be gleaned from the above figures that the two (2) districts, as they are now relatively have the same collection potentials. On the other hand this redivision will certainly create an inequitable distribution of workload in the collection of internal revenue taxes because of the following reasons; 1. All the business areas will be taken over by South Quezon City (Revenue District 30-A) except a few small trading establishments located at the left side of EDSA (facing South) and the left side of Aurora Boulevard (facing east) up to the boundary of Marikina. 2. The other places allocated to North Quezon City will be the undeveloped areas along EDSA from Caloocan; Novaliches, likewise an undeveloped area where our two collection personnel issue an average of 359 Payment Orders a month involving an average collection of P909,893.30; Bago Bantay, Bagong Pagasa, Project 8, the government area around the Quezon Memorial Circle; Diliman District, UP Village; Loyola Heights; Quirino District; Xavierville and Balara District; all residential areas and subdivisions designed for low income employees and three memorial parks, as follows: cdt 1. GSIS Village 2. Congressional Village 3. Project 8 4. Project 2 5. Project 3 6. Project 4 7. Carmel Village 8. St. Dominic Subdivision 9. Pilar Village 10. Pleasant View Subdivision 11. Green Park Subdivision 12. Real Village 13. Paradise Village 14. Maligaya Village 15. Jordan Village 16. Pugad Lawin 17. Professional Village 18. Amparo Village 19. Tierra Pura Subdivision 20. Tierra Bella Subdivision 21. Perpetual Village 22. Kalaw Village 23. Intramuros Village 24. Capitol Bliss 25. Fil Invest 26. Don Antonio 27. Doa Manuela 28. Sunville Village 29. Banco Filipino 30. Sikatuna Village 31. Gloria I Subdivision 32. Gloria II Subdivision 33. Magno Subdivision 34. Memorial park Eternal Garden 35. Memorial park Himlayang Pilipino 36. Memorial park Holy Cross Park The resident of these subdivisions are mostly employees working in the commercial centers of Metro Manila whose income taxes have already been withheld by their respective employers and remitted to the Revenue District Offices of their place of employment. This is the reason why there are more barangays as claimed under the jurisdiction of North Quezon City than that of South Quezon City district. 3. The redivision of Quezon City under this Revenue Administrative Order has reduced North Quezon City (Revenue District 30) to a very small area with minimal tax potential which to my mind will not justify its creation as revenue district within Metro Manila area because it cannot even qualify as a Class "C" revenue district. While it is true that the land area covered by Quezon City North is bigger than Quezon City South, the greater portion represents the undeveloped places and residential areas where most of the low-cost subdivision are located as aforestated. On the other hand, all the areas allocated to South Quezon City are all developed areas where most of the business establishments are located. CONCLUSION This Revenue District has a personnel strength of 2 Assistant Revenue District Officers 10 Group Supervisors 49 Revenue Examiners 18 Supportive Personnel 25 Collection Personnel designed to staff a Class A-1 Revenue District Office. Under this new redivision which reduces my District to a very small one which, as I have stated earlier, cannot even qualify as Class "C" Revenue District, a re-assignment of personnel will pose another problem because to retain all of them without sufficient work to be done by each will be a waste of much needed manhours in our frantic efforts to collect more taxes. aisa dc I humbly feel also that this will constitute a clear demotion on my part. In all my previous assignments, I had performed well. While in Laguna (1973-78) as Revenue District Officer I was among the top ten RDO's all over the country. In 1982 as RDO of Makati I was again rated among the top ten RDOs. In all my 32 years of service in BIR, modesty aside, my record is clean. RECOMMENDATION In view of all the foregoing facts, and in order to correct any inequity in the division of Quezon City, if any, I respectfully recommend that the 1st proposal of Revenue District Officer Guzman in the redivision of Quezon City contained in his letter to the Commissioner of Internal Revenue dated May 22, 1984 be given due course which reads as follows: "First Proposal To designate a boundary line Quezon Boulevard from the border of Manila up to the National Office and straight to Don Mariano Marcos Avenue up to the boundary of San Mateo, the coverage indicated on the map as follows: "North District all areas colored orange and blue; and "South District all areas colored green and yellow." This is his No. 1 proposal and I believe he will have no objection to it. In view of all the foregoing, I hope top management will see its way clear in the judicious redivision of Quezon City. Very truly yours, (SGD.) QUINTIN ABAT Revenue District Officer TAN-1002-289-5