Reclassification of Revenue District Offices

October 25, 1983 REVENUE ADMINISTRATIVE ORDER NO. 07-83 SUBJECT : Reclassification of Revenue District Offices TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVES: This Order is issued to: 1. Update the classification of Revenue District Offices; and cd 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 tax filers, labor force and land area. The two additional factors of labor force and land area were considered to measure the potential of the districts. It is hypothesized that a district with a greater labor force and larger land area has greater potential to generate more revenue than one with lesser labor force and/or smaller 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 the revised 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: cd Class Indicator (C.I.) = 60% RDO Collection = 60% ( ) Total Revenue Collection RDO# of filers + 20% () Total # of filers RDO Labor Force + 10% ( ) Total Labor Force RDO Land Area + 10% ( ) Total Land Area The resulting Class Indicator (the value derived from the computation using the given formula) of the Revenue District Offices were arranged from highest to lowest to determine the class limits (the upper and 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: DISTRIBUTION OF REVENUE DISTRICTS BY CLASS Class Class Limits No. of Revenue District A-1 3.000 & Over 5 A 0.700 2.999 27 B 0.400 0.699 27 C 0.200 0.399 20 D Below 0.200 13 92 he set of districts under the new classification scheme are shown on Appendix A. cd i IV. UPDATING OF CLASSIFICATION OF RDOs The classification of Revenue Districts Offices shall be updated once every five (5) years. V. REPEALING CLAUSE: This order revokes or repeals all existing regulations or orders which are inconsistent herewith. cd i VI. EFFECTIVITY: This Order takes effect upon approval. RUBEN B. ANCHETA Commissioner of Internal Revenue ANNEX A RECLASSIFICATION OF REVENUE DISTRICT OFFICE CLASS RDO NO. STATION TOWN A-1 1. 32 Makati 2. 30 Quezon City 3. 25 South Manila 4. 35 Pasig 5. 23 Sta.Cruz Binondo A. 1. 34 Paraaque 2. 38 Batangas City 3. 37 San Pablo City 4. 31 Mandaluyong 5. 60 Cebu City 6. 21 Valenzuela, Bulacan 7. 54 Iloilo City 8. 22 San Nicolas Tondo 9. 65 Tacloban City 10. 18 San Fernando, Pampanga 11. 24 Quiapo, Sampaloc San Miguel 12. 56 Bacolod City 13. 13 Ilagan, Isabela 14. 33 Pasay City 15. 1 Laoag City 16. 9 Aparri, Cagayan 17. 89 Davao City 18. 87 General Santos City 19. 29 Caloocan City 20. 75 Cagayan de Oro City 21. 5 Baguio City 22. 59 Mandawe City 23. 76 Malaybalay, Bukidnon 24. 7 Dagupan City 25. 20 Cabanatuan City 26. 28 Malabon 27. 58 Dumaguete City B 1. 27 Puerto Princesa, Palawan 2. 57 Binalbagan, Negros Occidental 3. 70 Zamboanga City 4. 69 Pagadian City 5. 47 Legaspi City 6. 78 Iligan, Lanao del Norte 7. 45 Naga City 8. 88 Tagum, Davao del Norte 9. 16 Olongapo City 10. 83 Tandag, Surigao del Sur 11. 91 Digos, Davao del Sur 12. 85 Kidapawan, North Cotabato 13. 15 Tarlac, Tarlac 14. 55 Victorias, Negros Occidental 15. 39 Lucena City 16. 68 Dipolog City 17. 60A Talisay, Cebu 18. 61 Tagbilaran City 19. 36 Cavite City 20. 84 Cotabato City 21. 81 Bayugan, Agusan del Sur 22. 80 Butuan City 23. 4 San Fernando, La Union 24. 17 Balanga, Bataan 25. 40 Gumaca, Quezon 26. 90 Mati, Davao Oriental 27. 64 Catbalogan, Samar C 1. 50 Masbate, Masbate 2. 82 Surigao City 3. 11 Bayombong, Nueva Vizcaya 4. 42 Calapan, Oriental Mindoro 5. 10 Tabuk, Kalinga-Apayao 6. 2 Vigan, Ilocos Sur 7. 52 Roxas City 8. 43 San Jose, Occidental Mindoro 9. 8 Urdaneta, Pangasinan 10. 66 Ormoc City 11. 79 Marawi City 12. 48 Sorsogon, Sorsogon 13. 86 Tacurong, Sultan-Kudarat 14. 77 Ozamis City 15. 63 Borongan, Eastern Samar 16. 62 Catarman, Northern Samar 17. 44 Daet, Camarines Norte 18. 53 San Jose, Antique 19. 3 Bangued, Abra 20. 51 Kalibo, Aklan D 1. 74 Gingoog City 2. 14 Cabarruguis, Quirino 3. 67 Maasin, Southern Leyte 4. 41 Boac, Marinduque 5. 19 Baler, Quezon 6. 72 Jolo, Sulu 7. 12 Lagawe, Ifugao 8. 71 Basilan City 9. 49 Virac, Catanduanes 10. 6 Bontoc, Mt. Province 11. 46 Goa, Camarines Sur 12. 26 Romblon, Romblon 13. 73 Bongao, Tawi-Tawi TABLE I. FACTORS USED IN THE RECLASSIFICATION OF REVENUE DISTRICT OFFICES RR/RDO CY 1982 CY 1982 Station Town/ Collection Tax Filers Land CY 1982 Labor Class City in P1,000.00 % Number % Area Force Indicator sq.m. % Thousand % GRAND TOTAL: P14,402.109 100.00 2,146.721 100.00 300,000.1 100.00 18,488 100.00 ========= ===== ======= ===== ======= ===== ===== ===== RR - 1 BAGUIO CITY: RDO 1 - Laoag City P11,419 0.0793 65,165 3,0346 3,399.3 1.1331 178 0.9628 0.8643 2 - Vigan, Ilocos Sur 8,624 0.0599 14,562 0.6783 2,579.6 0.8599 179 0.9682 0.3544 3 - Bangued, Abra 2,214 0.0154 5,923 0.2759 3,975.5 1.3252 61 0.3300 0.2299 4 - San Fernando, La Union 22,196 0.1542 23,573 1.0981 1,493.1 0.4977 166 0.8979 0.4517 5 - Baguio City 77,277 0.5366 36,331 1.6924 2,655.4 0.8851 111 0.6004 0.8090 6 - Bontoc, Mt. Province 1,961 0.0137 3,026 0.1410 2,097.3 0.6991 43 0.2326 0.1296 7 - Dagupan City 26,612 0.1848 33,647 1.5674 5,368.2 1.3551 384 2.0771 0.7676 8 - Urdaneta Pangasinan 7,399 0.0514 16,635 0.7749 0.4343 190 1.0277 0.3320 RR - 1 TUGUEGARAO, CAGAYAN: RDO 9 - Aparri, Cagayan 29,151 0.2024 27,845 1.2771 9,212.0 3.0707 307 1.6606 0.8500 10 - Tabuk, Kalinga- Apayao 4,823 0.0335 7,021 0.3270 7,047.6 2.3492 73 0.3949 0.3599 11 - Bayombong, N. Vizcaya 11,038 0.0767 13,844 0.6449 3,904.0 1.3013 108 0.5842 0.3636 12 - Lagawe, Ifugao 1,151 0.0080 2,599 0.1211 2,517.8 3.5549 63 0.3408 0.1470 13 - Ilagan, Isabela 32,388 0.2249 34,493 1.6068 10,664.6 3.5549 321 1.7363 0.9854 14 - Cabarruguis, Quirino 6,969 0.0484 5,175 0.2411 3,057.1 1.019 32 0.1731 0.1965 RR 3A SAN FERNANDO, PAMPANGA RDO 15 - Tarlac, Tarlac 27,494 0.1909 24,069 1.1212 3,053.4 1.0178 241 1.3036 0.5709 16 - Olongapo City 31,560 0.2192 27,841 1.2969 3,714.4 1.2331 158 0.8546 0.6002 17 - Balanga, Bataan 30,380 0.2110 30,542 1.4227 1,373.0 0.4577 103 0.5572 0.4314 18 - San Fernando, Pampanga 71,947 0.4996 48,039 2.2378 2,180.7 0.7269 394 2.1312 1.0331 RR 3B VALENZUELA, BULACAN RDO 19 - Baler, Quezon 2,492 0.0173 3,417 0.1592 3,239.6 1.0799 39 0.2110 0.1713 20 - Cabanatuan City 16,931 0.1176 34,050 1.5861 5,284.3 1.7614 352 1.9040 0.7443 21 - Valenzuela, Bulacan 132,311 0.9187 82,615 3.8484 2,672.0 0.8907 404 2.1852 1.6285 RR 4A MANILA RDO 22 - San Nicolas, Tondo 270,456 1.8779 21,422 0.9970 12.1 0.0040 83 0.4490 1.3716 23 - Sta. Cruz, Binondo 940,944 6.5334 26,815 1.2491 6.2 0.0020 104 0.5656 4.2266 24 - Quiapo, Sampaloc, San Miguel 136,542 0.9481 39,652 1.8471 6.8 0.0022 154 0.8330 1.0218 25 - South Manila 1,592,111 11.0547 50,624 2.3582 13.2 0.0044 196 1.0602 7.2109 26 - Romblon, Romblon 1,471 0.0103 437 0.0204 1,355.9 0.4520 96 0.5193 0.1074 27 - Puerto Princesa, Palawan 14,712 0.1022 1,338 0.0646 14,896.3 4.9654 182 0.9845 0.6692 RR 4B QUEZON CITY RDO 28 - Malabon 116,762 0.8108 19,676 0.9166 26.0 0.0087 108 0.5842 0.7291 29 - Caloocan City 123,200 0.8555 21,998 1.0247 55.8 0.0186 183 0.9899 0.8191 30 - Quezon City 1,850,056 12.8458 111,541 5.1951 166.2 0.0554 434 2.3475 8.9868 31 - Mandaluyong 323,621 2.2471 35,416 1.6498 36.4 0.0121 186 1.0061 1.7800 32 - Makati 4,974,782 34.5421 62,808 2.9258 74.0 0.0247 322 1.7417 21.4871 33 - Pasay City 157,633 1.0946 21,315 0.9929 13.9 0.0046 130 0.7032 0.9261 34 - Paraaque 547,346 3.8005 38,846 1.8096 126.5 0.0422 209 1.1305 2.7595 35 - Pasig 952,854 6.6161 59.063 2.7513 1,360.8 0.4536 303 1.6389 4.7292 36 - Cavite City 29,972 0.2081 20,050 0.9340 1,287.6 0.4292 260 1.4064 0.4952 RR 4C SAN PABLO CITY RDO 37 - San Pablo City 209,356 1.4537 70,667 3.2918 1,759.7 0.5866 366 1.9797 1.7892 38 - Batangas City 250,572 1.7399 52,088 2.4264 3,165.8 1.0553 500 2.7045 1.9052 39 - Lucena City 16,089 0.1118 21,547 1.0037 8,706.6 1.3060 241 1.3036 0.5288 40 - Gumaca, Quezon 5,938 0.0413 15,909 0.7411 1.5962 178 0.9628 0.4289 41 - Boac, Marinduque 9,601 0.0667 6,727 0.3134 959.2 0.3197 82 0.9628 0.1790 42 - Calapan, Or. Mindoro 4,060 0.0282 12,629 0.5883 4,364.7 1.4549 154 0.8330 0.3634 43 - San Jose, Occ. Mindoro 3,931 0.0273 6,963 0.3244 5,879.8 1.9599 118 0.6383 0.3412 RR 5 LEGASPI CITY RDO 44 - Daet, Camarines Norte 4,945 0.0344 11,040 0.5143 2,112.5 0.7042 156 0.8438 0.2783 45 - Naga City 19,010 0.1320 20,759 0.9670 1.6510 344 1.8607 0.6238 46 - Goa, Camarines Sur 1,629 0.0114 5,831 0.2716 5,266.8 0.1046 96 0.5193 0.1236 47 - Legaspi City 20,460 0.1421 28,715 1.3376 2,552.6 0.8509 351 1.8986 0.6277 48 - Sorsogon, Sorsogon 5,131 0.0357 15,316 0.7135 2,141.4 0.7138 162 0.8763 0.3231 49 - Virac, Catanduanes 1,622 0.0113 4,891 0.2278 1,511.5 0.5038 68 0.3678 0.1395 50 - Masbate, Masbate 4,075 0.0283 10,084 0.4697 4,047.7 1.3492 260 1.4064 0.3865 RR 6A ILOILO CITY RDO 51 - Kalibo, Aklan 13,752 0.0261 7,588 0.3535 1,817.9 0.606 121 0.6545 0.2124 52 - Roxas City 7,257 0.0504 12,893 0.6006 2,633.2 0.8777 192 1.0386 0.3420 53 - San Jose, Antique 1,980 0.0138 7,360 0.3428 2,522.0 0.8407 132 0.7140 0.2323 54 - Iloilo City 77,714 0.5396 59,001 2.7484 5,324.0 1.7747 626 3.3860 0.3860 RR 6B BACOLOD CITY RDO 55 - Victorias, Neg. Occ 56,937 0.3954 16,537 0.7703 0.7894 176 0.9520 0.5654 56 - Bacolod City 136,336 0.9467 26,934 1.2546 7,926.1 0.2645 287 1.5524 1.0006 57 - Binalbagan, Negros Occ. 34,250 0.2379 22,751 1.0598 1.5881 243 1.3144 0.6450 58 - Dumaguete City 23,491 0.1631 22,914 1.0674 5,745.8 1.9153 415 2.2447 0.7273 RR 7 CEBU CITY RDO 59 - Mandawe City 63,851 0.4434 35,550 1.6560 0.4017 274 1.4821 0.7856 60 - Cebu City 189,253 1.3141 55,778 2.5983 5,0884 0.8927 430 2.3259 1.6300 60A - Talisay, Cebu 46,470 0.3227 20,561 0.9578 0.4017 158 0.8546 0.5108 61 - Tagbilaran City 9,886 0.0687 18,726 0.8723 4,117.3 1.3724 291 1.5740 0.5103 RR 8 TACLOBAN CITY RDO 62 - Catarman, N. Samar 4,546 0.0316 8,198 0.3819 3,497.9 1.1660 129 0.6978 0.2817 63 - Borongan, E. Samar 4,530 0.0315 6,322 0.2945 4,339.6 1.4465 113 0.6112 0.2836 64 - Catbalogan, Samar 6,347 0.0441 9,668 0.4504 5,591.0 1.8637 180 0.9736 0.4003 65 - Tacloban City 23,254 0.1615 78,793 3.6704 6,268.2 1.3930 468 2.5314 1.2234 66 - Ormoc City 14,508 0.1008 15,869 0.7392 0.6964 95 0.5139 0.3294 67 - Maasin, Leyte 2,921 0.0203 7,825 0.3645 1,734.8 0.5783 94 0.5085 0.1938 RR 9 ZAMBOANGA CITY RDO 68 - Dipolog City 9,469 0.0658 17,655 0.8224 6,075.2 2.0250 216 1.1684 0.5233 69 - Pagadian City 9,636 0.0669 24,927 1.1612 8,594.9 2.5625 188 1.0169 0.6303 70 - Zamboanga City 62,983 0.4374 25,381 1.1823 0.3025 191 1.0331 0.6325 71 - Basilan City 2,178 0.0152 6,114 0.2848 1,327.2 0.4424 58 0.3138 0.1417 72 - Jolo, Sulu 1,761 0.0123 5,978 0.2785 1,600.4 0.5335 79 0.4273 0.1592 73 - Bongao, Tawi-Tawi 706 0.0049 3,168 0.1476 1,087.4 0.3625 59 0.3192 0.1006 RR 10A CAGAYAN DE ORO CITY RDO 74 - Gingoog City 4,237 0.0295 9,251 0.4309 0.6333 59 0.3192 0.1991 75 - Cagayan de Oro City 71,098 0.4937 36,145 1.6837 3,799.9 0.6333 218 1.1792 0.8142 76 - Malaybalay, Bukidnon 29,853 0.2073 24,591 1.1455 8,293.8 2.7646 273 1.4767 0.7776 77 - Ozamis City 7,579 0.0527 15,710 0.7318 1,939.3 0.6464 129 0.6978 0.3124 78 - Iligan, Lanao del Norte 39,179 0.2721 27,178 1.2660 3,092.0 1.0307 197 1.0656 0.6261 79 - Marawi City 3,811 0.0265 8,247 0.3842 3,872.9 1.2910 187 1.0115 0.3241 RR 10B BUTUAN CITY RDO 80 - Butuan City 38,020 0.2640 17,470 0.8138 2,590.3 0.8634 136 0.7357 0.4811 81 - Bayugan, Agusan del Sur 13,158 0.0914 8,417 0.3921 8,965.5 2,9885 94 0.5085 0.4830 82 - Surigao City 13,368 0.0929 13,580 0.6326 2,739.0 0.913 167 0.9033 0.3639 83 - Tandag, Surigao Sur 37,523 0.2606 21,175 0.9864 4,552.2 1.5174 172 0.9304 0.5984 RR 11A COTABATO CITY RDO 84 - Cotabato City 16,822 0.1168 16,270 0.7579 5,305.3 1.7684 168 0.9087 0.4894 85 - Kidapawan, N. Cotabato 8,594 0.0597 21,274 0.9910 6,702.4 2.2341 212 1.1521 0.5726 86 - Tacurong, Sultan Kudarat 5,433 0.0378 9,823 0.4576 4,320.6 1,4402 113 0.6112 0.3193 87 - General Santos City 34,998 0.2430 28,741 1.3388 7,468.8 2.4896 290 1.5686 0.8194 RR 11B DAVAO CITY RDO 88 - Tagum, Davao del Norte 24,808 0.1723 19,175 0.8932 8,129.8 2.7099 120 0.6491 0.6179 89 - Davao City 98,495 0.6839 27,910 1.3001 2,211.3 0.7371 176 0.9520 0.8393 90 - Mati, Davao Or. 9,239 0.0642 12,042 0.5609 5,164.5 1.7215 164 0.8871 0.4116 91 - Digos, Davao del Sur 6,654 0.0462 18,641 0.8683 4,166.3 1.3888 464 2.5098 0.5912 SOURCES OF DATA : 1) CY 1982 Collection BIR Form 40.21 2) CY 1981 Tax Filers Systems and Programming Division, RISSI. cdasia 3) Land Area Philippine Statistical Yearbook, pp. 24-32. 4) Labor Force Household Surveys Division, NCSO.