Dividing the Philippines into 15 Regional Offices and 72 Inspection Districts for Internal Revenue Purposes

November 15, 1963 REVENUE REGULATIONS NO. 03-63 SUBJECT : Dividing the Philippines into Fifteen (15) Regional Offices and 72 Inspection Districts for Internal Revenue Purposes TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 8 and 338 of Commonwealth Act No. 466, as amended, otherwise known as the National Internal Revenue Code, and in accordance with the provisions of the current Appropriation Act (Republic Act No. 3845), the Philippines is hereby divided into fifteen (15) regional offices and 72 inspection districts for internal revenue purposes. The main objective sought to be realized in the creation of regional offices and inspection districts is to strengthen the decentralization of the Bureau of Internal Revenue set up for the purpose of intensifying tax assessments and collections and the enforcement of revenue laws and regulations. cdt SECTION 1. Regional Office No. 1 (Ilocos Region) with Baguio City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 1 Comprising the province of Abra with Bangued as the station town of the Chief Revenue Officer. Inspection District No. 2 Comprising the province of Ilocos Norte with Laoag as the station town of the Chief Revenue Officer. Inspection District No. 3 Comprising the province of Ilocos Sur with Vigan as the station town of the Chief Revenue Officer. Inspection District No. 4 Comprising the province of La Union with San Fernando as the station town of the Chief Revenue Officer. Inspection District No. 5 Comprising Mountain Province and the City of Baguio with Baguio City as the station town of the Chief Revenue Officer. SECTION 2. Regional Office No. 2 (Cagayan Valley Region) with Tuguegarao, Cagayan, as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 6 Comprising the province of Batanes with Basco as the station town of the Chief Revenue Officer. Inspection District No. 7 Comprising the province of Cagayan with Aparri as the station town of the Chief Revenue Officer. Inspection District No. 8 Comprising the province of Isabela with Ilagan as the station town of the Chief Revenue Officer. Inspection District No. 9 Comprising the province of Nueva Viscaya with Bayombong as the station town of the Chief Revenue Officer. SECTION 3. Regional Office No. 3 (Central Plain Region) with San Fernando, Pampanga as the station town of the Regional Director, shall consist of the following Inspection Districts: Inspection District No. 10 Comprising the province of Pangasinan and Dagupan City with Dagupan City as the station town of the Chief Revenue Officer. Inspection District No. 11 Comprising the province of Tarlac with Tarlac as the station town of the Chief Revenue Officer. Inspection District No. 12 Comprising the province of Zambales with Olongapo as the station town of the Chief Revenue Officer. Inspection District No. 13 Comprising the province of Bataan with Balanga as the station town of the Chief Revenue Officer. Inspection District No. 14 Comprising the province of Pampanga with San Fernando as the station town of the Chief Revenue Officer. Inspection District No. 15 Comprising the province of Nueva Ecija and Cabanatuan City with Cabanatuan City as the station town of the Chief Revenue Officer. SECTION 4. Regional Office No. 4 (South Central Luzon) with Quezon City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 16 Comprising the province of Bulacan with Malolos as the station town of the Chief Revenue Officer. Inspection District No. 17 Comprising the province of Cavite and the Cities of Cavite, Trece Martires and Tagaytay with Cavite City as the station town of the Chief Revenue Officer. Inspection District No. 18 Comprising the City of Caloocan and the Municipalities of Malabon and Navotas with Caloocan City as the station town of the Chief Revenue Officer. Inspection District No. 19 Comprising Quezon City and the Municipalities of San Juan and Mandaluyong with Quezon City as the station town of the Chief Revenue Officer. Inspection District No. 20 Comprising the City of Pasay and the Municipalities of Makati, Paraaque, Las Pias and Muntinlupa with Pasay City as the station town of the Chief Revenue Officer. Inspection District No. 21 Comprising the Municipalities of Pateros, Taguig, Angono, Antipolo, Baras, Binangonan, Cainta, Cardona, Jala-Jala, Marikina, Montalban, Morong, Pasig, Pillila, San Mateo, Tanay, Taytay and Teresa with Pasig as the station town of the Chief Revenue Officer. SECTION 5. Regional Office No . 5 Comprising the area of Manila north of the Pasig River, with station town at Manila, shall consist of the following inspection districts: Inspection District No. 22 Tondo and San Nicolas. Inspection District No. 23 Sta. Cruz and Binondo. Inspection District No. 24 Quiapo, Sampaloc, Sta. Mesa and San Miguel. SECTION 6. Regional Office No. 6 (South Manila Region) comprising the area of Manila south of the Pasig River and the provinces of Occidental Mindoro and Palawan, with station town in Manila, shall consist of the following inspection districts: Inspection District No. 25 South Manila Area with Manila as the station town of the Chief Revenue Officer. Inspection District No. 26 Comprising the province of Occidental Mindoro with San Jose as the station town of the Chief Revenue Officer. Inspection District No. 27 Comprising the province of Palawan with Puerto Princesa as the station town of the Chief Revenue Officer. SECTION 7. Regional Office No. 7 (Southern Luzon Region) with San Pablo City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 28 Comprising the province of Laguna and San Pablo City with San Pablo City as the station town of the Chief Revenue Officer. Inspection District No. 29 Comprising the province of Quezon, excluding the sub-province of Aurora but including the City of Lucena with Lucena City as the station town of the Chief Revenue Officer. Inspection District No. 30 Comprising the Sub-Province of Aurora with Baler as the station town of the Chief Revenue Officer. Inspection District No. 31 Comprising the province of Batangas and the City of Lipa with Batangas as the station town of the Chief Revenue Officer. Inspection District No. 32 Comprising the province of Marinduque with Boac as the station town of the Chief Revenue Officer. Inspection District No. 33 Comprising the province of Oriental Mindoro with Calapan as the station town of the Chief Revenue Officer. SECTION 8. Regional Office No. 8 (Bicol Region) with Legaspi City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 34 Comprising the province of Camarines Norte with Daet as the station town of the Chief Revenue Officer. Inspection District No. 35 Comprising the province of Camarines Sur and the City of Naga with Naga City as the station town of the Chief Revenue Officer. Inspection District No. 36 Comprising the province of Albay and the City of Legaspi with Legaspi City as the station town of the Chief Revenue Officer. Inspection District No. 37 Comprising the province of Sorsogon with Sorsogon as the station town of the Chief Revenue Officer. Inspection District No. 38 Comprising the province of Masbate with Masbate as the station town of the Chief Revenue Officer. Inspection District No. 39 Comprising the province of Catanduanes with Virac as the station town of the Chief Revenue Officer. SECTION 9. Regional Office No. 9 (Eastern Visayas Region) with Tacloban City as the station town of the Regional Directors shall consist of the following Inspection Districts: Inspection District No. 40 Comprising Northern Samar composed of the Municipalities of Sta. Margarita, San Antonio, Allen, Lavezares, San Jose, Bobon, Mondragon, Catarman, Pambujan, Palapag, Catubig, Las Navas, Capul, Laoang, San Isidro and San Roque and Calbayog City, with Calbayog City as the station town of the Chief Revenue Officer. Inspection District No. 41 Comprising the municipalities of Gamay, Lapinig, Jipapad, San Policarpio, Oras, Maslog, Can-Avid, Dolores, Taft, Sulat, San Julian, Borongan, Maydolong, Llorente, Hernani, Gen. MacArthur, Salcedo, Guiuan, Quinapondan, Giporlos, Balangiga, Balangkayan, Lawa-an, Mercedes, Arteche, with Borongan as the station town of the Chief Revenue Officer. Inspection District No. 42 Comprising the municipalities of Almagro, Basey, Calbiga, Catbalogan, Daram, Gandara, Hinabangan, Jiabong, Marabut, Motiong, Pinabacdao, San Sebastian, Santa Rita, Santo Nio, Talalora, Tarangnan, Villareal, Wright, Zumarraga, Matuguinao and San Jose de Buan with Catbalogan as the station town of the Chief Revenue Officer. Inspection District No. 43 Comprising the municipalities of Abuyog, Babatgon, Dulag, MacArthur, Mahaplag, Mayorga, Palo, San Miguel, Santa Fe, Tanauan, Tolosa, Alangalang, Barugo, Burauen, Capoocan, Carigara, Dagami, Julita, Jaro, La Paz, Pastrana, Tabontabon, Tunga and Tacloban City with Tacloban City as the station town of the Chief Revenue Officer. Inspection District No. 44 Comprising Western Leyte composed of the municipalities of Calubian, Cabucgayan, Kawayan, San Isidro, Leyte, Tabango, Villaba, Kananga, Matag-ob, Palompon, Isabela, Merida, Almeria, Baybay, Inopacan, Hindang, Hilongos, Bato, Matalom, Albuera, Naval, Caibiran, Culaba, Maripipi, Sub-Province of Biliran and Ormoc City with Ormoc City as the station town of the Chief Revenue Officer. Inspection District No. 45 Comprising the province of Leyte del Sur with Maasin as the station town of the Chief Revenue Officer. SECTION 10. Regional Office No. 10 (Central Visayan Region), with Cebu City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 46 Comprising Cebu City and the Municipalities of Talisay and Mandawe with Cebu City as the station town of the Chief Revenue Officer. Inspection District No. 47 Comprising the Province of Cebu except the municipalities of Talisay and Mandawe; Lapulapu City, Danao City and Toledo City, with Cebu City as the station town of the Chief Revenue Officer. Inspection District No. 48 Comprising province of Bohol, with Tagbilaran as the station town of the Chief Revenue Officer. SECTION 11. Regional Office No. 11, with Bacolod City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 49 Comprising the municipalities of Saravia, Victorias, Manapla, Cadiz, Sagay, Escalante, Taboso, Calatrava and San Carlos City, with Cadiz as the station town of the Chief Revenue Officer. Inspection District No. 50 Comprising the Cities of Silay and Bacolod and the municipalities of Bago, La Carlota, Murcia, Pulupandan, San Enrique, Talisay, Valladolid, Binalbagan, Candoni, Cauayan, Himamaylan, Hinigaran, Hinoba-an (Asia), Ilog, Isabela, Kabankalan, La Castellana, Moises Padilla, Pontevedra and Sipalay with Bacolod City as the station town of the Chief Revenue Officer. Inspection District No. 51 Comprising the province of Oriental Negros and Dumaguete City with Dumaguete City as the station town of the Chief Revenue Officer. SECTION 12. Regional Office No. 12 (Western Visayas Region) with Iloilo City as the station town of the Regional Director, shall consist of the following Inspection Districts: Inspection District No. 52 Comprising the province of Romblon with Odiongan as the station town of the Chief Revenue Officer. Inspection District No. 53 Comprising the province of Aklan with Kalibo as the station town of the Chief Revenue Officer. Inspection District No. 54 Comprising the province of Capiz and Roxas City with Roxas City as the station town of the Chief Revenue Officer. Inspection District No. 55 Comprising the province of Antique with San Jose de Buenavista as the station town of the Chief Revenue Officer. Inspection District No. 56 Comprising the province of Iloilo and Iloilo City with Iloilo City as the station town of the Chief Revenue Officer. SECTION 13. Regional Office No. 13 (Northern Mindanao) with Cagayan de Oro City as the station town of the Regional Director, shall consist of the following Inspection Districts: Inspection District No. 57 Comprising the province of Lanao del Sur and Marawi City with Marawi City as the station town of the Chief Revenue Officer. Inspection District No. 58 Comprising the province of Lanao del Norte and Iligan City with Iligan City as the station town of the Chief Revenue Officer. Inspection District No. 59 Comprising the province of Oriental Misamis, Cagayan de Oro City, Gingoog City, with Cagayan de Oro City as the station town of the Chief Revenue Officer. Inspection District No. 60 Comprising the province of Bukidnon with Malaybalay as the station town of the Chief Revenue Officer. Inspection District No. 61 Comprising the province of Agusan and Butuan City with Butuan City as the station town of the Chief Revenue Officer. Inspection District No. 62 Comprising the province of Surigao del Norte, with Surigao as the station town of the Chief Revenue Officer. Inspection District No. 63 Comprising the province of Surigao del Sur, with Tandag as the station town of the Chief Revenue Officer. SECTION 14. Regional Office No. 14 (Eastern Mindanao) with Davao City as the station town of the Regional Director, shall consist of the following Inspection Districts: cd Inspection District No. 64 Comprising the municipalities of Banganga, Caraga, Cateel, Gov. Generoso, Lupon, Manay, Mati, Pantukan and Sulop, with Mati as the station town of the Chief Revenue Officer. Inspection District No. 65 Comprising the municipalities of Asuncion, Babak, Bansalan, Compostela, Digos, Hagonoy, J. Abad Santos, Kapalong, Mabini, Malalag, Malita, Matanao, Monkayo, Mawab, Nabunturan, Padada, Panabo, Samal, Santa Cruz, Santo Tomas, Tagum and Davao City with Davao City as the station town of the Chief Revenue Officer. Inspection District No. 66 (Northern Cotabato), comprising the municipalities and municipal districts north of a line drawn from Isulan, Tacurong, Malang and Kidapawan but not including the above-mentioned municipalities and Cotabato City with Cotabato City as the station town of the Chief Revenue Officer. Inspection District No. 67 (Southern Cotabato) comprising the municipalities and municipal districts south of a line drawn from Isulan, Tacurong Malang and Kidapawan, including the afore-mentioned municipalities, with General Santos as the station town of the Chief Revenue Officer. SECTION 15. Regional Office No. 15 (Western Mindanao) with Zamboanga City as the station town of the Regional Director, shall consist of the following inspection districts: Inspection District No. 68 Comprising the province of Zamboanga del Norte and Dipolog City with Dipolog City as the station town of the Chief Revenue Officer. Inspection District No. 69 Comprising the province of Misamis Occidental and Ozamis City, with Ozamis City as the station town of the Chief Revenue Officer. Inspection District No. 70 Comprising the municipalities and municipal districts of Zamboanga del Sur north and northeast of Ipil with Pagadian as the station town of the Chief Revenue Officer. Inspection District No. 71 Comprising the municipalities and municipal districts of Zamboanga del Sur south of Ipil, including the aforementioned municipality, Zamboanga City and Basilan City with Zamboanga City as the station town of the Chief Revenue Officer. Inspection District No. 72 Comprising the province of Sulu with Jolo as the station town of the Chief Revenue Officer. SECTION 16. Each Regional Office shall be under the direct charge and supervision of the Regional Director assisted by the Assistant Director and the different chiefs of branches. SECTION 17. Each Inspection District shall be under the charge and supervision of a Chief Revenue Officer. SECTION 18. This Regulation shall take effect after thirty (30) days from its publication in the Official Gazette and supersedes all Regulations, Orders or Circulars which are inconsistent herewith. RODRIGO PEREZ, JR. Secretary of Finance Recommended by: RAMON T. OBEN Acting Commissioner of Internal Revenue ATTACHMENT November 26, 1963 The Director Bureau of Printing M a n i l a S i r : I have the honor to forward herewith Revenue Regulations No. 3-63, the subject matter of which is the division of the Philippines into fifteen (15) Regional Offices and seventy-two (72) Inspection Districts, with the request that it be published in the Official Gazette on the first available issue. Very truly yours, MISAEL P. VERA Deputy Commissioner of Internal Revenue