Amendment to Revenue Regulations No. 3-63, Involving the Division of Samar Into Three (3) Provinces

January 25, 1965 REVENUE REGULATIONS NO. 03-65 SUBJECT : Amendment to Revenue Regulations No. 3-63 Involving the Transfer of the Municipality of Isulan, Cotabato from Inspection District No. 67 (Southern Cotabato) to Inspection District No. 66 (Northern Cotabato) Pursuant to the provisions of Section 8 and Section 33 of Commonwealth Act No. 466, otherwise known as the National Revenue Code, the following amendment to Section 14 of Revenue Regulations No. 3-63 is hereby promulgated in order to provide for better revenue service to the residents of the municipality involved. SECTION 1. The Municipality of Isulan, Cotabato is hereby transferred from the jurisdictional area of Inspection District No. 67 (Southern Cotabato) to Inspection District No. 66 (Northern Cotabato). SECTION 2. All revenue personnel assigned to Isulan, Cotabato and all records thereat are hereby correspondingly transferred and placed under the jurisdiction and supervision of the Chief Revenue Officer, Inspection District No. 66. SECTION 3. 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. RUFINO G. HECHANOVA Secretary of Finance Recommended by: BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue ATTACHMENT January 29, 1965 MEMORANDUM for The Commissioner of Internal Revenue Manila The unanimous desire of the Municipal Council of Isulan, Cotabato for the transfer of their municipality from the jurisdictional supervision of Inspection District No. 67 (Southern Cotabato) to Inspection District No. 66 (Northern Cotabato) which was favorably indorsed by Mr. Bernardo Carpio, Regional Director, RO-14, has been studied and believed to be very meritorious. Since it is the desire of the Bureau to bring the government closer to the people so as to serve them better, there is sufficient justification to accede to the municipality's resolution. There is therefore submitted herewith a proposed amendment to Revenue Regulations No. 3-63 to effect the transfer. cdt ALFREDO M. JIMENEZ Revenue Operations Head (Management & Planning) 1st Indorsement January 29, 1965 Respectfully forwarded to the Secretary of Finance recommending approval of the proposed amendment to Revenue Regulations No. 3-63 transferring the Municipality of Isulan, Cotabato from the jurisdictional responsibility of Inspection District No. 67 (Southern Cotabato) to Inspection District No. 66 (Northern Cotabato). This proposed amendment was prepared at the instance of a unanimous resolution of the Municipal Council of Isulan, Cotabato requesting the aforementioned transfer which was favorably indorsed by the Regional Director, Regional Office No. 14. aisadc BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue 1st Indorsement February 18, 1965 Respectfully returned to the Commissioner of Internal Revenue, Manila, the within Revenue Regulations No. 3-65 dated January 25, 1965 amending Revenue Regulations No. 3-63 involving the transfer of the Municipality of Isulan, Cotabato from Inspection District No. 67 (Southern Cotabato) to Inspection District No. 66 (Northern Cotabato), herewith duly approved. RUFINO G. HECHANOVA Secretary 1st Indorsement March 6, 1964 Respectfully referred to the Regional Director, Regional District No. 14, Davao City, a copy of Resolution No. 28, current series, of the Municipal Council of Isulan, Cotabato, relative to the need of placing the said municipality within the jurisdiction of Inspection District No. 66, Cotabato City, for the convenience of the residents thereat, for comment and recommendation as soon as possible. cdtech LAURO D. ABRAHAN Assistant Commissioner for Operations 2nd Indorsement April 8, 1964 Referred to the Chief Revenue Officer, Inspection District No. 67, General Santos, Cotabato, inviting attention to within Resolution No. 28 of the Municipal Council of Isulan, Cotabato, requesting his immediate comment and recommendation thereon. LUIS P. VELASCO Regional Director 1st Indorsement September 22, 1964 Respectfully returned to the Regional Director, Regional Office No. 14, Davao City, the within papers relative to Resolution No. 28, current series, of the Municipal Council of Isulan, Cotabato, with the following comments: casia 1. The transfer of the Municipality of Isulan to Inspection District No. 66, Cotabato City, would greatly diminish the jurisdictional area of this district; the present number of municipalities belonging to the former being 22 and the latter 19; 2. The outlet of agricultural, forest and other farm products is generally Dadiangas, General Santos, Cotabato, and in some few instances at Davao City and rarely at Cotabato City; 3. There is not much disparity in the distance between the municipality of Isulan and Cotabato City with that between same and General Santos; Cotabato to Isulan being approximately 90 kilometers and Isulan to General Santos, approximately 110 kilometers; 4. Routinary transactions of taxpayers with the BIR, as in the payment of taxes, registration of books, invoices and other records, filing of business, transfer and income tax return, and other minor matters can be availed of at the local office of the BIR Collection Agent in said municipality; 5. The function of the district office could be exercised without the least necessity of requiring taxpayers to come to the office at General Santos, as enforcement of revenue laws and regulations; these function being implemented in the field by BIR examiners; 6. The transfer, if granted, will in one way promote regionalism and social segregation, the residents of said municipality being predominantly non-christians; 7. The contemplated transfer is premised on the projected division of the province of Cotabato; the said municipality wanting to fall within the jurisdiction of Northern Cotabato, the functions of local government being distinct and separate from that of the National Government; 8. For record purposes, the municipality of Isulan made an annual collection for the fiscal year 1963-64 the amount of P409,963.54. The collection is principally derived from forest charges. A great portion of this collection comes from income tax payment of the Kenram, a ramie plantation company located in the said municipality and portion of income from payment of the L. S. Sarmiento & Company, Inc. of Davao City. In view of all the foregoing, it is respectfully recommended that the decision on the matter of amending Revenue Regulation No. 3-63 dated November 15, 1963 be left to the discretion of the Commissioner of Internal Revenue. ANICETO CONCEPCION Chief Revenue Officer 1st Indorsement September 24, 1964 Respectfully returned to the Regional Director, Regional Office No. 14, Davao City, with the information that the suggestion of Mayor Datu Suma Ampatuan of Isulan, Cotabato, is well taken for the following reasons: 1. It is very inconvenient and difficult for the taxpayer of Isulan to transact official business with the B.I.R. Office in General Santos, because of distance and lack of direct means of transportation. 2. The trip from Isulan to General Santos is time-consuming and because of this a taxpayer of Isulan starting early in the morning for General Santos for urgent matter may in all probability be able to transact official business with the B.I.R. Office the following day. The situation of the Isulan taxpayer would be much worse if he makes the trip to General Santos on Friday because if he cannot take up his mission with the B.I.R. Office on the same day he will have to wait until the following Monday which means additional expense to him because he could not go home on the same day unless he has his own jeep. But if Isulan is placed under Inspection District No. 66, a direct transportation to Cotabato City is always available and the trip will be only one and a half hours while the trip from Isulan to General Santos requires about five hours. In view of the foregoing, it is recommended that the suggestion of Mayor Suma Ampatuan be approved. MAMA MATUCAN Chief Revenue Officer 2nd Indorsement November 27, 1964 Respectfully forwarded to the Commissioner of Internal Revenue, Manila, inviting attention to the preceding 1st Indorsement of the Chief Revenue Officer, Inspection District No. 66, Cotabato City, advocating for the transfer of the town of Isulan from Inspection District No. 67, General Santos, Cotabato to Inspection District No. 66, Cotabato City, and to the other 1st Indorsement of the Chief Revenue Officer, Inspection District No. 67, General Santos, Cotabato, advocating for the retention of the municipality of Isulan to his Inspection District. Both indorsements are strong arguments for and against the proposition that Isulan should be transferred from one Inspection District to the other. But if the two Inspection Districts are deadlocked over the proposition, the deadlock should be resolved by giving weight to the unanimous resolution of the Municipal Council of Isulan requesting the said transfer on the ground that the residents of said municipality have better chance of being served better by the revenue service if Isulan were transferred to Inspection District No. 66, Cotabato City. Since the people of a municipality, speaking through their elective officials, know best what is good for them, and since the policy of any government agency should always be to bring the government closer to the people, the Bureau should not ignore the unanimous resolution of the Municipal Council of Isulan in the absence of strong and convincing arguments that the revenue service would be impaired by the transfer. BERNARDO D. CARPIO Regional Director July 8, 1964 MEMORANDUM FOR: The Chief Revenue Officer Inspection District No. 66 Cotabato City This Office has received some papers from the Commissioner bearing on the suggestion of Mayor Datu Suma Ampatuan of Isulan, Cotabato, that said municipality be transferred from the jurisdiction of Inspection District No. 67, Gen. Santos, to Inspection District No. 66, Cotabato City. You are requested to submit your comment and recommendation on the aforesaid suggestion bearing in mind the interest of the internal revenue service and the convenience of the taxpayers in the said municipality. Immediate action hereon is desired. LUIS P. VELASCO Regional Director