Redefining the Areas of Jurisdiction and Renumbering of Regional and District Offices

December 1, 1993 REVENUE ADMINISTRATIVE ORDER NO. 05-93 (amended by RAO Nos. 1-95, 9-95) SUBJECT : Redefining the Areas of Jurisdiction and Renumbering of Regional and District Offices TO : All Internal Revenue Officers and Others Concerned I. Objective : This Order is issued to strengthen the decentralization of the Bureau's set-up for the purpose of maximizing tax assessments and revenue collections, intensifying enforcement of revenue laws and regulations and bringing revenue service closer to the taxpaying public. This Order specifically aims to: 1. Prescribe the establishment of eighteen (18) additional Revenue District Offices (RDOs) and redefine the jurisdictional areas of each revenue regions and the newly restructured/established Revenue District Offices (RDOs); and 2. Prescribe the renumbering of Regional and District Offices. II. Delineation of Areas of Jurisdiction : A. Pursuant to Section 8 of the National Internal Revenue Code, the Philippines which is divided into nineteen (19) Regional Offices for internal revenue purposes, is hereby further sub-divided into one hundred fifteen (115) district offices with their designated Revenue Region/RDO number, to wit: REVENUE REGION/RDO NO. STATION TOWN/CITY Revenue Region No. 1 Baguio City Rev. Dist. Office No. 1 Laoag City 2 Vigan, Ilocos Sur 3 San Fernando, La Union 4 Calasiao, West Pangasinan 5 Alaminos, West Pangasinan 6 Urdaneta, East Pangasinan Revenue Region No. 2 Cordillera Administrative Region Rev. Dist. Office No. 7 Bangued, Abra 8 Baguio City 9 La Trinidad, Benguet 10 Bontoc, Mt. Province 11 Tabuk, Kalinga-Apayao 12 Lagawe, Ifugao Revenue Region No. 3 Tuguegarao, Cagayan Rev. Dist. Office No. 13 Tuguegarao, Cagayan 14 Bayombong, Nueva Vizcaya 15 Ilagan, Isabela 16 Cabarroguis, Quirino Revenue Region No. 4 San Fernando, Pampanga Rev. Dist. Office No. 17 Tarlac, Tarlac 18 Olongapo City 19 Iba, Zambales 20 Balanga, Bataan 21 San Fernando, Pampanga 22 Baler, Aurora 23 Cabanatuan City aisa dc Revenue Region No. 5 Valenzuela Rev. Dist. Office No. 24 Valenzuela 25 Malolos, Bulacan 26 Malabon Navotas 27 Caloocan City 28 Novaliches Revenue Region No. 6 Manila Rev. Dist. Office No. 29 San Nicolas Tondo 30 Binondo 31 Sta. Cruz 32 Quiapo Sampaloc San Miguel 33 Intramuros Ermita Malate 34 Paco Pandacan Sta. Ana 35 Romblon 36 Puerto Princesa 37 San Jose, Occidental Mindoro Revenue Region No. 7 Quezon City Rev. Dist. Office No. 38 North Quezon City 39 South Quezon City 40 Cubao 41 Mandaluyong 42 San Juan 43 Pasig 44 Taguig Pateros 45 Marikina 46 Cainta Taytay cdtai Revenue Region No. 8 Makati Rev. Dist. Office No. 47 East Makati 48 West Makati 49 North Makati 50 South Makati 51 Pasay City 52 Paraaque 53 Las Pias Muntinlupa 54 Trece Martirez City Revenue Region No. 9 San Pablo City Rev. Dist. Office No. 55 San Pablo City 56 Calamba, Laguna 57 San Pedro, Laguna 58 Batangas City 59 Lipa City 60 Lucena City 61 Gumaca, Quezon 62 Boac, Marinduque 63 Calapan, Oriental Mindoro Revenue Region No. 10 Legazpi City Rev. Dist. Office No. 64 Daet, Camarines Norte 65 Naga City 66 Iriga City 67 Legazpi City 68 Sorsogon, Sorsogon 69 Virac, Catanduanes 70 Masbate, Masbate Revenue Region No. 11 Iloilo City Rev. Dist. Office No. 71 Kalibo, Aklan 72 Roxas City 73 San Jose, Antique 74 Iloilo City 75 Barotac Nuevo, Iloilo casia Revenue Region No. 12 Bacolod City Rev. Dist. Office No. 76 Victorias, Negros Occ. 77 Bacolod City 78 Binalbagan, Negros Occ. 79 Dumaguete City Revenue Region No. 13 Cebu City Rev. Dist. Office No. 80 Mandaue City 81 Cebu City 82 Cebu City South 83 Talisay, Cebu 84 Tagbilaran City Revenue Region No. 14 Tacloban City Rev. Dist. Office No. 85 Catarman, Northern Samar 86 Borongan, Eastern Samar 87 Catbalogan, Western Samar 88 Tacloban City 89 Ormoc City 90 Maasin, Southern Leyte Revenue Region No. 15 Zamboanga City Rev. Dist. Office No. 91 Dipolog City 92 Pagadian City 93 Zamboanga City 94 Isabela, Basilan 95 Jolo, Sulu 96 Bongao, Tawi-Tawi Revenue Region No. 16 Cagayan de Oro City Rev. Dist. Office No. 97 Gingoog City 98 Cagayan de Oro City 99 Malaybalay, Bukidnon 100 Ozamis City 101 Iligan City 102 Marawi City aisa dc Revenue Region No. 17 Butuan City Rev. Dist. Office No. 103 Butuan City 104 Bayugan, Agusan del Sur 105 Surigao City 106 Tandag, Surigao del Sur Revenue Region No. 18 Cotabato City Rev. Dist. Office No. 107 Cotabato City 108 Kidapawan, North Cotabato 109 Tacurong, Sultan Kudarat 110 General Santos City 111 Koronadal, South Cotabato Revenue Region No. 19 Davao City Rev. Dist. Office No. 112 Tagum, Davao del Norte 113 Davao City 114 Mati, Davao Oriental 115 Digos, Davao del Sur B. The areas of jurisdiction of the restructured and newly created RDOs under each Regional Office concerned shall be as follows: 1. Under Revenue Region No. 1 Baguio City a. RDO No. 4 Calasiao, West Pangasinan shall be comprised of the municipalities of Alcala, Basista, Bautista, Bayambang, Calasiao, Laoac , Malasiqui, Manaoag, Mangaldan, Mapanda, San Fabian, San Jacinto, Sta. Barbara, Urbiztondo and the cities of Dagupan and San Carlos. acd b. RDO No. 5 Alaminos, West Pangasinan shall be comprised of the municipalities of Alaminos, Agno, Aguilar, Anda, Bani, Binmaley, Bolinao, Bugallon, Burgos, Dasol, Infanta, Labrador, Lingayen, Mabini, Mangatarem and Sual. 2. Under Revenue Region No. 2 Cordillera Adm. Region a. RDO No. 8 Baguio City b. RDO No. 9 La Trinidad, Benguet shall be comprised of the whole Province of Benguet. 3. Under Revenue Region No. 4 San Fernando, Pampanga a. RDO No. 18 Olongapo City shall be comprised of Olongapo City and the municipality of Subic. b. RDO No. 19 Iba, Zambales shall be comprised of the Province of Zambales except the municipality of Subic. 4. Under Revenue Region No. 5 Valenzuela a. RDO No. 24 Valenzuela b. RDO No. 25 Malolos, Bulacan shall be comprised of the Province of Bulacan. c. RDO No. 28 Novaliches shall be comprised of Barangays Capri, Sta. Monica, Sta. Lucia, San Bartolome, San Agustin, Sauyo, Kaligayahan, Gulod, Novaliches Proper, Nagkaisang Nayon, Talipapa, Pasong Putik, Bagbag, Commonwealth (Westside only of Don Mariano Ave. and Litex Road), Culiat (northside only of Tandang Sora Avenue), Fairview, Holy Spirit, Pasong Tamo, Sangandaan, Tandang Sora (northside only of T. Sora Ave.), New Era, Binuksuk and Damong Maliit. The district shall be bounded as follows: on the north, by San Jose Del Monte boundary from the intersection of Quirino Highway and Don Alejandro Almonte St. going east to Sacred Heart Village, thence, southeast to MWSS Road down to the junction of Katipunan and Litex Roads; on the east, by Litex Road from junction of Katipunan Avenue thence, Don Mariano Marcos Avenue south to Tandang Sora junction; on the south, by Tandang Sora Avenue to Quirino Highway (only northside of Tandang Sora Avenue belongs to this district); and on the west, by Caloocan boundary and Valenzuela boundary from Tandang Sora Avenue going north up to the intersection of Gen. Luis and Jimenez Drive thence, to intersection of Quirino Highway and Don Alejandro Almonte St. 5. Under Revenue Region No. 6 Manila a. RDO No. 30 Binondo b. RDO No. 31 Sta. Cruz c. RDO No. 33 Intramuros, Ermita, Malate and South Port Area Districts e. RDO No. 34 Sta. Ana, Paco, San Andres and Pandacan Districts. cdt 6. Under Revenue Region No. 7 Quezon City a. RDO No. 38 North Quezon City shall be comprised of Barangays of Vasra, Proj. 6, Bagong Pagasa, Sto. Cristo, Ramon Magsaysay, San Antonio, Veterans Village, Bungad, Phil Am, West Triangle, Alicia, Sta. Cruz, Bahay Toro, Nayong Kaunlaran, Katipunan, Paltok, Paraiso, Paang Bundok, Mariblo, Salvacion, Damayan, Gintong Silahis, Del Monte, Maharlika, Masambong, Lourdes, Talayan, Baesa, Sto. Domingo, Apolonio Samson, Siena, Balong Bato, St. Peter, Unang Sigaw, San Jose, Sta. Teresita, Manreso, Balingasa, Damar, San Isidro Labrador, Pag-ibig sa Nayon, Culiat (southside only of Tandang Sora Ave.) and Tandang Sora (southside only of Tandang Sora Ave.). The district shall be bounded as follows: on the southwest, by Manila boundary from Welcome Rotonda going west along F. Blumentritt St. up to the junction of A. Bonifacio; on the west, by Caloocan boundary along A. Bonifacio Avenue thence. Cloverleaf to Quirino Highway extending north up to Tandang Sora Avenue junction; on the north, by Tandang Sora Avenue from the boundary of Caloocan going east up to the junction of Don Mariano Marcos Avenue; on the southeast, from junction of Tandang Sora Ave. and Don Mariano Marcos Ave. to Quezon Memorial Circle thence, to Quezon Avenue southeast to Welcome Rotonda. (Only westside of Don Mariano Marcos Avenue and Quezon Avenue and southside of Tandang Sora Avenue are under this district). cda b. RDO No. 39 South Quezon City shall be composed of Barangays: Commonwealth (eastside only of Don Mariano Marcos Ave. and Litex Road), Obrero, Bagong Silangan, Roxas, Pag-asa, Kristong Hari, Batasan Hills, New Manila, Matandang Balara, Mariana, Pansol, Kalusugan, San Vicente, Tatalon, Old Capitol Site, Damayang Lagi, Krus na Ligas, Doa Josefa, Central, Doa Imelda, Botocan, Don Manuel, South Triangle, San Isidro, Sacred Heart, Sto. Nio, Kamuning, Santol, Laging Handa, Pinahan and Paligsahan. The district shall be bounded as follows: on the north, by Novaliches Reservoir up to Violago Homes at the eastside boundary of San Mateo Montalban; on the east, by the boundaries of San Mateo Montalban Marikina going south to the intersection of Katipunan Avenue and Marcos Highway; on the south by Aurora Blvd. going north to Patino St., then going south to Narra St., Aguho St. and Pajo St., then going west to Kamias up to the stretch of intersection of EDSA and Kamias thence, south to EDSA going east to Ermin Garcia Ave. up to the corner of Judge Jimenez. From the junction of Ermin Garcia Ave. and Judge Jimenez going south to Rodriguez Sr. Blvd., then going east to Balete Drive then south to Aurora Blvd. going east to Magdalena Hemady, then going south to N. Domingo, then going east to the boundary of Manila along the perimeter of Magdalena Rolling Hills Subdivision. (Only northside of the abovementioned roads belong to this district); on the west, by the boundary of Manila along Batanes Street towards Welcome Rotonda going north along Quezon Avenue and Don Mariano Marcos Ave. to Katipunan Road junction. cdt c. RDO No. 40 Cubao, Quezon City shall be comprised of Barangays Amihan, Masagana, Project 3, San Roque, Quirino 2, Libis, East Kamias, Villa Ma. Clara, Duyan Duyan, Pinagkaisahan, Quirino 3, Cubao, Marilag, Bagumbayan, Silangan, Santolan, Bagumbuhay, Immaculate Conception, Escopa, Socorro, West Kamias, Murphy, Manga, Kanluran, Milagrosa, San Martin, Project 4, Talampas, Tagumpay, Bagong Lipunan, E. Rodriguez, Horse Shoe, Bayanihan, Ugong Norte, Dioquino and Valencia. The district shall be bounded as follows: on the north, by Aurora Blvd. from Xavierville Ave. in Alta Vista Subd. going north to Patino St., then going south to Narra St., then eastward towards Aguho St., then northward to Pajo St., then westward to Kamias going to EDSA. From Kamias/EDSA intersection going south to the stretch of EDSA then eastward to Ermin Garcia Ave. up to Judge Jimenez. From Ermin Garcia Ave./Judge Jimenez junction southward to Rodriguez Sr. Blvd., then eastward to Balete Drive. (Only southside of the abovementioned roads belong to this district); on the east, by Marikina River along the perimeter of Green Meadows Subdivision I going north to Alta Vista; on the south, from Santolan Road (along the boundary of San Juan) going east to Bonny Serrano Avenue/EDSA intersection (Camp Crame is included in this district) thence, going south to E. Rodriguez Ave. along Pasig boundary and the perimeter of Corinthian Garden; and on the west, by Balete Drive/Rodriguez Sr. Blvd. intersection going south to Aurora Blvd., then going west to Magdalena Hemady thence, going south to N. Domingo, then westward along San Juan boundary up to Santolan Road. d. RDO No. 41 Mandaluyong e. RDO No. 42 San Juan f. RDO No. 43 Pasig g. RDO No. 44 Taguig and Pateros h. RDO No. 45 Marikina shall be comprised of the municipalities of Marikina, San Mateo, Montalban, Antipolo and Teresa in Rizal Province. i. RDO No. 46 Cainta shall be comprised of the other municipalities of Rizal such as Taytay, Cainta, Angono, Baras, Cardona, Jala-jala, Morong, Pilillia, Binangonan and Tanay. 7. Under Revenue Region No. 8 Makati a. RDO No. 47 East Makati shall be comprised of Barangays Legaspi Village and San Lorenzo Village. The boundaries of this district shall be as follows: on the south by EDSA from junction of Pasong Tamo Ext., going east up to junction of Ayala Ave.; on the north, by Gil Puyat Ave., from junction of Ayala Ave., thence westward up to junction of Pasong Tamo St.; on the west, by Pasong Tamo Ext. and Pasong Tamo St. from junction of EDSA going north up to the junction of Gil Puyat Ave.; and on the east, by Ayala Ave. from EDSA junction, going north up to junction of Gil Puyat Ave. (Only westside of Ayala Ave. falls under this district). b. RDO No. 48 West Makati shall be comprised of Barangays Palanan, San Isidro, Bangkal, Magallanes Village and Pio del Pilar. The boundaries of this district shall be as follows: on the south, by Mactan St. going east to Humabon Place in Magallanes Village along Taguig boundary up to southernmost end of Pasong Tamo Ext.; on the north, by Zobel Roxas Ave., from junction of Arellano Ave., going east along Manila boundary up to junction of Pres. Osmea Highway (formerly South Superhighway); on the west, by Pasay City boundary from junction of Mactan and Victoria Sts. in Magallanes Village, going north up to junction of Arellano and Zobel Roxas Avenues; and on the east, by Pasong Tamo Ext. and Pasong Tamo St., going north up to junction of Gil Puyat Ave., thence westward thru Gil Puyat Ave. till junction of Pres. Osmea Highway, northward to junction of Zobel Roxas Ave. (Only westside of Pasong Tamo St. and Pasong Tamo Ext. falls under the jurisdiction of this district while westside and eastside of Pres. Osmea Highway belong to this district). c. RDO No. 49 North Makati shall be comprised of Barangays San Antonio Village, San Miguel Village, Bel Air 1 4, Palm Village, La Paz, Singkamas, Tejeros, Sta. Cruz, Kasilawan, Carmona, Olympia, Valenzuela, Guadalupe Viejo and Poblacion. The district shall be bounded as follows: on the south, by EDSA from junction of Gil Puyat Ave. going east up to Pasay boundary; on the north, by Manila boundary from junction of Pres. Osmea Highway, going east up to boundary of Mandaluyong; on the west, by Gil Puyat Ave. from EDSA junction, going northwest up to junction of Pres. Osmea Highway, thence northward by Pres. Osmea Highway up to junction of Zobel Roxas Ave. (Only eastside of Pres. Osmea Highway from Gil Puyat Ave. junction and northeast of Gil Puyat Ave. belong to this district); and on the east, by Pasig River along boundary of Mandaluyong going southward up to Manila boundary. d. RDO No. 50 South Makati shall be comprised of Barangays Salcedo Village, Urdaneta Village, Dasmarias Village, Forbes Park, Pinagkaisahan, Pitogo, Guadalupe Nuevo, Cembo, West Rembo, Malapad na Bato, East Rembo, Comembo and Pembo. acd The district shall be bounded as follows: on the south, by Taguig boundary from Pasong Tamo Ext. going east up to Pasay boundary; on the north, by EDSA from junction of Pasong Tamo Ext. going east up to junction of Ayala Ave.; on the west, by Ayala Ave. from EDSA junctions, going north up to junction of Gil Puyat Ave. (only eastside of Ayala Ave. belongs to this district); and on the east, by Gil Puyat Ave. from EDSA junction, going northwest up to junction of Ayala Ave. (only southwest side of Gil Puyat Ave. from the junction of EDSA to the junction of Ayala Ave. belong under this district) e. RDO No. 52 Paraaque f. RDO No. 53 Las Pias and Muntinlupa 8. Under Revenue Region No. 9 San Pablo City a. RDO No. 55 San Pablo City shall be comprised of the City of San Pablo and the municipalities of Alaminos, Cavinti, Famy, Kalayaan, Liliw, Lumban, Mabitac, Nagcarlan, Paete, Pagsanjan, Pakil, Pangil, Rizal, San Pablo City, Siniloan, Sta. Maria, Luisiana, Majayjay and Magdalena. cd b. RDO No. 56 Calamba, Laguna shall be comprised of the municipalities of Calamba, Los Baos, Bay, Calauan, Victoria, Pila and Sta. Cruz. c. RDO No. 57 San Pedro, Laguna shall be comprised of the municipalities of Cabuyao, Sta. Rosa, Bian and San Pedro. 9. Under Revenue Region No. 11 Iloilo City a. RDO No. 74 Iloilo City shall be comprised of Iloilo City and the municipalities of Alimodian, Cabatuan, Guimbal, Igbaran, Leganes, Leon, Maasin, Miag-ao, Oton, Pavia, San Joaquin, San Miguel, Sta. Barbara, Tigbauan and Tubungan and the Province of Guimaras. b. RDO No. 75 Barotac Nuevo shall be comprised of the municipalities of Ajuy, Anilao, Badiangan, Balsan, Banate, Btac. Nuevo, Btac. Viejo, Batad, Bingawan, Calinog, Carles, Concepcion, Dingle, Duenas, Dumangas, Estancia, Janiuay, Lambunao, Lemery, Mina, New Lucena, Passi, Pototan, San Dionisio, San Enrique, San Rafael, Sara and Zarraga. 10. Under Revenue Region No. 13 - Cebu City a. RDO No. 81 Cebu City shall have this geographic boundaries: Beginning from the mountain source of Guadalupe River and/or mountain boundary of the 2nd Congressional District, thence junction of Guadalupe River and M. Velez Street (beside Provincial Capitol Building), thence a portion of N. Escario Street in front of Provincial Capitol, thence straight downtown along Jones Avenue and Juan Luna St. now Osmea Boulevard, then junction of said boulevard, Colon and P. Lopez Sts., thence along P. Lopez St. to Magallanes St. portion, thence southward to Calderon St., thence straight to Quezon Boulevard (Water Front). aisa dc b. RDO No. 82 Cebu City South shall be comprised of all areas left/south of the center lines of Guadalupe River and the streets, boulevard and avenue abovementioned and the entire 2nd Congressional District of Cebu. 11. Under Revenue Region No. 18 Cotabato City a. RDO No. 110 General Santos City shall be comprised of the Province of Sarangani and the City of General Santos. b. RDO No. 111 Koronadal, South Cotabato shall be comprised of the whole Province of South Cotabato. III. Classification of Revenue District Offices : The classification of Revenue District Offices into Class A-1, A, B, C and D shall no longer be followed. Henceforth. RDOs shall be treated as the same class. casia IV. Repealing Clause : RAO No. 2-92 and all other issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. Effectivity : This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue Approved: ERNEST LEUNG Secretary of Finance