Reclassification of Revenue District Offices

June 18, 1992 REVENUE ADMINISTRATIVE ORDER NO. 02-92 SUBJECT : Reclassification of Revenue District Offices TO : All Internal Officers and Others Concerned I. OBJECTIVES : This order is issued to: 1. Update the classification of Revenue District Offices; and 2. Provide a more accurate and scientific basis for classifying Revenue District Offices. II. FEATURES : The features of the revised classification of Revenue Districts are as follows: 1. The factors on which the new classification is based are revenue collection, number of taxfilers, labor force and land area. 2. The latest available data for all factors considered were used in this reclassification. 3. There are five (5) classes of districts under this classification - A-1, A, B, C and D. III. METHODOLOGY : To determine the class of each Revenue District Office, the four factors considered were given weights of 60% for revenue collection, 20% for the number of filers; and 10% each for labor force and land area. These weights were applied to the ratio of contribution of each RDO per variable. In equation form: cdt The resulting Class Indicator (the value derived from the given formula) of the Revenue District Offices were arranged from highest to lowest to determine the class limits (the upper and the lower values of the class intervals). Due to the big gaps of the computed Class Indicators between Revenue District Offices, equal class intervals (the range or the width of the value in a class) were not used. Instead, classes were so constructed so as to have the concentration of the Revenue District Offices in the middle classes as shown on the table below: cdt DISTRIBUTION OF REVENUE DISTRICTS BY CLASS Class Number of Revenue Districts A-1 10 A 33 B 23 C 19 D 12 The set of districts under the new classification scheme are shown on Appendix A. IV. UPDATING CLASSIFICATION OF RDOs The classification of Revenue District Offices shall be updated once every five (5) years. cd V. REPEALING CLAUSE : This Order takes effect upon approval. EUFRACIO D. SANTOS Officer-in-Charge APPENDIX A RECLASSIFICATION OF REVENUE DISTRICT OFFICES CLASS REVENUE DISTRICTS A-1 1. 23 Binondo, Sta. Cruz 2. 25 South Manila 3. 30 Quezon City (North) 4. 30A Quezon City (South) 5. 31 Mandaluyong 6. 32 Makati (East) 7. 32A Makati (West) 8. 34 Paraaque 9. 35 Pasig, Metro-Manila 10. 35A Marikina A 11. 1 Laoag City 12. 5 Baguio City 13. 7 Calasiao, Pangasinan 14. 9 Tuguegarao, Cagayan 15. 13 Ilagan, Isabela 16. 15 Tarlac, Tarlac 17. 16 Olongapo City 18. 18 San Fernando, Pampanga 19. 20 Cabanatuan City, Nueva Ecija 20. 21 Valenzuela, Bulacan 21. 22 San Nicolas, Tondo 22. 24 Quiapo, Samp, San Miguel 23. 27 Puerto Princesa, Palawan 24. 28 Malabon, Navotas 25. 29 Caloocan City 26. 33 Pasay City 27. 36 Trece Martirez City 28. 37 San Pablo City 29. 37A Calamba, Laguna 30. 38 Batangas City 31. 38A Lipa City 32. 54 Iloilo City 33. 55 Victorias, Negros Occidental 34. 56 Bacolod City 35. 58 Dumaguete City 36. 59 Mandaue City 37. 60 Cebu City 38. 65 Tacloban City 39. 75 Cagayan de Oro City 40. 76 Malaybalay, Bukidnon 41. 87 General Santos City 42. 88 Tagum, Davao del Norte 43. 89 Davao City B 44. 4 San Fernando, La Union 45. 17 Balanga, Bataan 46. 39 Lucena City 47. 40 Gumaca, Quezon 48. 45 Naga City 49. 47 Legazpi City 50. 50 Masbate, Masbate 51. 57 Binalbagan, Negros Occidental 52. 60A Talisay, Cebu 53. 61 Tagbilaran City 54. 64 Catbalogan, Samar 55. 66 Ormoc City 56. 68 Dipolog City 57. 69 Pagadian City 58. 70 Zamboanga City 59. 78 Iligan City 60. 80 Butuan City 61. 81 Bayugan, Agusan del Sur 62. 83 Tandag, Surigao del Sur 63. 84 Cotabato City 64. 85 Kidapawan, Northern Cotabato 65. 90 Mati, Davao Oriental 66. 91 Digos, Davao del Sur C 67. 2 Vigan, Ilocos Sur 68. 3 Bangued, Abra 69. 8 Urdaneta, Pangasinan 70. 10 Tabuk, Kalinga-Apayao 71. 11 Bayombong, Nueva Vizcaya 72. 42 Calapan, Oriental Mindoro 73. 43 San Jose, Occidental Mindoro 74. 44 Daet, Camarines Norte 75. 46 Iriga City 76. 48 Sorsogon, Sorsogon 77. 51 Kalibo, Aklan 78. 52 Roxas City 79. 53 San Jose, Antique 80. 62 Catarman, Northern Samar 81. 63 Borongan, East Samar 82. 77 Ozamis City 83. 79 Marawi City 84. 82 Surigao City 85. 86 Tacurong, Sultan Kudarat D 86. 6 Bontoc, Mt. Province 87. 12 Lagawe, Ifugao 88. 14 Cabarroguis, Quirino 89. 19 Baler, Quezon 90. 26 Romblon, Romblon 91. 41 Boac, Marinduque 92. 49 Virac, Catanduanes 93. 67 Maasin, Southern Leyte 94. 71 Basilan City 95. 72 Jolo, Sulu 96. 73 Bongao, Tawi-Tawi 97. 74 Gingoog City OLD AND NEW CLASSIFICATIONS OF REVENUE DISTRICT OFFICES REVENUE REGION/DISTRICTS C L A S S E S OLD NEW 1 BAGUIO CITY 1 Laoag City A A 2 Vigan, Ilocos Sur C C 4 San Fernando, La Union B B 7 Calasiao, Pangasinan A A 8 Urdaneta, Pangasinan C C CAR CORDILLERA ADMINISTRATIVE REGION 3 Bangued, Abra C C 5 Baguio City A A 6 Bontoc, Mt. Province D D 10 Tabuk, Kalinga-Apayao C C 12 Lagawe, Ifugao D D 2 TUGUEGARAO, CAGAYAN 9 Tuguegarao, Cagayan A A 11 Bayombong, Nueva Vizcaya C C 13 Ilagan, Isabela A A 14 Cabarroguis, Quirino D D 3A SAN FERNANDO, PAMPANGA 15 Tarlac, Tarlac B A 16 Olongapo City B A 17 Balanga, Bataan B B 18 San Fernando, Pampanga A A 19 Baler, Quezon D D 20 Cabanatuan City, Nueva Ecija A A 3B VALENZUELA, BULACAN 21 Valenzuela, Bulacan A A 28 Malabon, Navotas A A 29 Caloocan City A A 4A MANILA 22 San Nicolas, Tondo A A 23 Binondo, Sta. Cruz A-1 A-1 24 Quiapo, Samp, San Miguel A A 25 South Manila A-1 A-1 26 Romblon, Romblon D D 27 Puerto Princesa, Palawan B A 42 Calapan, Oriental Mindoro C C 43 San Jose, Occidental Mindoro C C 4B-1 QUEZON CITY 30 Quezon City (North) A-1 A-1 30A Quezon City (South) A-1 A-1 31 Mandaluyong A A-1 35 Pasig, Metro-Manila A-1 A-1 35A Marikina A-1 A-1 4B-2 MAKATI 32 Makati (East) A-1 A-1 32A Makati (West) A-1 A-1 33 Pasay City A A 34 Paraaque A A-1 36 Trece Martirez City B A 4C SAN PABLO CITY 37 San Pablo City A A 37A Calamba, Laguna A A 38 Batangas City A A 38A Lipa City A A 39 Lucena City B B 40 Gumaca, Quezon B B 41 Boac, Marinduque D D 5 LEGAZPI CITY 44 Daet, Camarines Norte C C 45 Naga City B B 46 Iriga City D C 47 Legazpi City B B 48 Sorsogon, Sorsogon C C 49 Virac, Catanduanes D D 50 Masbate, Masbate C B 6A ILOILO CITY 51 Kalibo, Aklan C C 52 Roxas City C C 53 San Jose, Antique C C 54 Iloilo City A A 6B BACOLOD CITY 55 Victorias, Negros Occidental B A 56 Bacolod City A A 57 Binalbagan, Negros Occidental B B 58 Dumaguete City A A 7 CEBU CITY 59 Mandaue City A A 60 Cebu City A A 60A Talisay, Cebu B B 61 Tagbilaran City B B 8 TACLOBAN CITY 62 Catarman, Northern Samar C C 63 Borongan, East Samar C C 64 Catbalogan, Samar B B 65 Tacloban City A A 66 Ormoc City C B 67 Maasin, Southern Leyte D D 9 ZAMBOANGA CITY 68 Dipolog City B B 69 Pagadian City B B 70 Zamboanga City B B 71 Basilan City D D 72 Jolo, Sulu D D 73 Bongao, Tawi-Tawi D D 10A CAGAYAN DE ORO CITY 74 Gingoog City D D 75 Cagayan de Oro City A A 76 Malaybalay, Bukidnon A A 77 Ozamis City C C 78 Iligan City B B 79 Marawi City C C 10B BUTUAN CITY 80 Butuan City B B 81 Bayugan, Agusan del Sur B B 82 Surigao City C C 83 Tandag, Surigao del Sur B B 11A COTABATO CITY 84 Cotabato City B B 85 Kidapawan, Northern Cotabato B B 86 Tacurong, Sultan Kudarat C C 87 General Santos City A A 11B DAVAO CITY 88 Tagum, Davao del Norte B A 89 Davao City A A 90 Mati, Davao Oriental B B 91 Digos, Davao del Sur B B