Dividing the Philippines Into Twenty (20) Regional Offices and Ninety (90) Districts for Internal Revenue Purposes

December 16, 1966 REVENUE REGULATIONS NO. 07-66 SUBJECT : Dividing the Philippines Into Twenty (20) Regional Offices and Ninety (90) Districts for Internal Revenue Purposes TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Sections 8 and 338 of Commonwealth Act No. 466, as amended, otherwise known as the National Internal Revenue Code, and in accordance with the reorganization of the Bureau of Internal Revenue as authorized under Republic Act 4848, the Philippines is hereby divided into twenty (20) Regional Offices and ninety (90) 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 enforcement of internal revenue laws and regulations. SECTION 1. Revenue Region No . 1 (Northwestern Luzon ) with Baguio City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 1 comprising the province of Abra with Bangued as the station town of the Revenue District Officer. Revenue District No . 2 comprising the province of Ilocos Norte and Laoag City with Laoag City as the station town of the Revenue District Officer. Revenue District No . 3 comprising the province of Ilocos Sur with Vigan as the station town of the Revenue District Officer. Revenue District No . 4 comprising the province of La Union with San Fernando as the station town of the Revenue District Officer. Revenue District No . 5 comprising the province of Benguet which include the sub-province of Benguet and the municipalities of Tuba, Atok, Sablan, Itogon, La Trinidad, Tublay, Bokod, Kabayan, Kapangan, Bakun, Kibungan, Mankayan and Bugias and Baguio City, with Baguio City as the station town of the Revenue District Officer. Revenue District No . 6 comprising the province of Mountain Province which include the sub-province of Bontoc and the municipalities of Barlig, Bauko, Besao, Bontoc, Natonin, Sabangan, Sadanga, Sagada, Tadian, Paracales with Bontoc as the station town of the Revenue District Officer. Revenue District No . 7 comprising the province of Ifugao which include the sub-province of Ifugao and the municipalities of Banaue, Lagawe, Hungduan, Kiangan, Lamut, Mayaoyao, and Potia with Lagawe as station town of the Revenue District Officer. Revenue District No . 8 comprising the province of Kalinga-Apayao which include the sub-provinces of Kalinga and Apayao together with the municipalities of Balbalan, Lubuagan, Pinukpuk, Tabuk, Tanudan, Tinglayan, Quirino, Liwan, Luna, Flora, Kabugao, Pudtol, Conner, Bayag and Pasil with Tabuk as the station town of the Revenue District Officer. SECTION 2. Revenue Region No . 2 Cagayan Valley with Tuguegarao , Cagayan as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 9 comprising the provinces of Cagayan and Batanes with Aparri as the station town of the Revenue District Officer. cdtech Revenue District No . 10 comprising the province of Isabela with Ilagan as the station town of the Revenue District Officer. Revenue District No . 11 comprising the province of Nueva Vizcaya with Bayombong as the station town of the Revenue District Officer. SECTION 3. Revenue Region No . 3 North Central Luzon with Dagupan City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 12 Western Pangasinan comprising the municipalities of Agno, Alaminos, Anda, Bani, Bolinao, Burgos, Dasol, Infanta, Mabini and Sual, with Alaminos as the station town of the Revenue District Officer. Revenue District No . 13 Central Pangasinan comprising Dagupan City, San Carlos City and the municipalities of Aguilar, Alcala, Basista, Bautista, Binmaley, Mangatarem, Urbiztondo, Bayambang, Calasiao, Labrador, Malasiqui, Mangaldan, Mapandan, Manaoag, San Fabian, San Jacinto, Santa Barbara, Lingayen and Bugallon with Dagupan City as the station town of the Revenue District Officer. Revenue District No . 14 Eastern Pangasinan, comprising the municipalities of Binalonan, Pozorrubio, Sto. Tomas, Sison, Urdaneta, Villasis, Asingan, Balungao, Natividad, Rosales, San Manuel, San Nicolas, San Quintin, Santa Maria, Tayug and Umingan with Urdaneta as the station town of the Revenue District Officer. Revenue District No . 15 Northern Tarlac, comprising the municipalities of Paniqui, San Manuel, Anao, Moncada, San Clemente, Camiling, Ramos, Pura, Victoria, La Paz, Gerona with Paniqui as the station town of the Revenue District Officer. Revenue District No . 16 Southern Tarlac, comprising the municipalities of Tarlac, Mayantoc, Sta. Ignacia, Capas, Concepcion and Bamban, with Tarlac as the station town of the Revenue District Officer. SECTION 4. Revenue Region No . 4 Western Central Luzon with San Fernando, Pampanga as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 17 Zambales and Olongapo City, with Olongapo City as the station town of the Revenue District Officer. Revenue District No . 18 comprising the province of Bataan, with Balanga as the station town of the Revenue District Officer. Revenue District No . 19 comprising the province of Pampanga and Angeles City, with San Fernando as the station town of the Revenue District Officer. SECTION 5. Revenue Region No . 5 Eastern Central Luzon with Valenzuela, Bulacan as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 20 Northern Nueva Ecija composed of Talavera, Sto. Domingo, Quezon, Licab, Talugtug, Guimba, Cuyapo, Nampicuan, Lupao, Muoz, Gen. Natividad, Llanera, Rizal, San Jose, Carranglan, Pantabangan and Bongabon with Talavera as the station town of the Revenue District Officer. Revenue District No . 21 Southern Nueva Ecija composed of Cabiao, San Isidro, San Antonio, Jaen, Zaragosa, Aliaga, Gapan, Pearanda, Gen. Tinio, San Leonardo, Sta. Rosa, Laur, Gabaldon, Cabanatuan City & Palayan City, with Cabanatuan City as the station town of the Revenue District Officer. Revenue District No . 22 Northern Bulacan composed of Baliwag, Bustos, Calumpit, Hagonoy, Malolos, Pandi, Paombong, Plaridel, Pulilan, San Ildefonso, San Miguel, San Rafael, & Santa Maria, with Malolos as the station town of the Revenue District Officer. Revenue District No . 23 Southern Bulacan composed of Angat, Balagtas, Bocaue, Bulacan, Guiguinto, Meycawayan, Marilao, Norzagaray, Obando, San Jose del Monte and Valenzuela with Valenzuela as the station town of the Revenue District Officer. SECTION 6. Revenue Region No . 6 South Central Luzon with Quezon City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 24 Malabon & Navotas, with Malabon as the station town of the Revenue District Officer. Revenue District No . 25 Caloocan City Revenue District No . 26 Quezon City Revenue District No . 27 Pasay City Revenue District No . 28 Paraaque, Las Pias and Muntinlupa with Paraaque as the station town of the Revenue District Officer. Revenue District No . 29 composed of Makati, Taguig, and Pateros with Makati as the station town of the Revenue district Officer. Revenue District No . 30 composed of San Juan and Mandaluyong with Mandaluyong as the station town of the Revenue District Officer. Revenue District No . 31 Rest of Rizal composed of Angono, Antipolo, Baras, Binangonan, Cainta, Cardona, Jala-Jala, Marikina, Montalban, Morong, Pasig, Pililla, San Mateo, Tanay, Taytay, Teresa, with Pasig as the station town of the Revenue District Officer. Revenue District No . 32 Cavite comprising the province of Cavite, Cavite City, Trece Martires City and Tagaytay City, with Cavite City as the station town of the Revenue District Officer. SECTION 7. Revenue Region No . 7 North Manila, comprising the area of Manila north of the Pasig River, with station town at Manila, shall consist of the following inspection districts: Revenue District No . 33 Tondo and San Nicolas Revenue District No . 34 Binondo & Sta. Cruz Revenue District No . 35 Quiapo, Sampaloc, Sta. Mesa and San Miguel. SECTION 8. Revenue Region No . 8 South Manila, 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 revenue districts: Revenue District No . 36 South Manila, comprising the whole area of Manila, south of the Pasig River. Revenue District No . 37 Occidental Mindoro with San Jose as the station town of the Revenue District Officer. Revenue District No . 38 Palawan with Puerto Princesa as the station town of the Revenue District Officer. SECTION 9. Revenue Region No . 9 Southwestern Luzon with San Pablo City as the station town of the Regional Director shall consist of the following revenue districts: Revenue District No . 39 Laguna and San Pablo City with San Pablo City as the station town of the Revenue District Officer. Revenue District No . 40 Batangas and Lipa City, with Batangas as the station town of the Revenue District Officer. Revenue District No . 41 Oriental Mindoro, with Calapan as the station town of the Revenue District Officer. SECTION 10. Revenue Region No . 10 Southeastern Luzon with Lucena City as the station town of the Regional Director shall consist of the following revenue districts: Revenue District No . 42 Aurora sub-province comprising the municipalities of Baler, Dilasag, Dinalongan, San Luis, Casiguran, Dingalan, Dipaculao, and Maria Aurora with Baler as the station town of the Revenue District Officer. Revenue District No . 43 Northern Quezon, excluding the sub-province of Aurora but composed of the following municipalities: General Nakar, Infanta, Lukban, Mauban, Pagbilao, Polillo, Burdeos, Panukulan, Real, Sampaloc, Sariaya, Tiaong, Candelaria, Dolores, San Antonio, Tayabas, Jumalig, Patnanungan and Lucena City, with Lucena City as the station town of the Revenue District Officer. Revenue District No . 44 Southern Quezon composed of Agdangan, Alabat, Atimonan, Aurora, Buenavista, Calauag, Catanauan, General Luna, Guinayangan, Gumaca, Lopez, Macalelon, Mulanay, Padre Burgos, Perez, Pitogo, Plaridel, Quezon, San Narciso, Tagkawayan, Unisan and San Andres with Gumaca as the station town of the Revenue District Officer. Revenue District No . 45 Province of Marinduque with Boac as the station town of the Revenue District Officer. Revenue District No . 46 Province of Camarines Norte with Daet as the station town of the Revenue District Officer. SECTION 11. Bicol Region with Legazpi City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 47 Northern Camarines Sur composed of San Fernando, Minalabac, Milaor, Magarao, Libmanan, Canaman, Camaligan, Bombon, Baao, Bato, Balatan, Nabua, Buhi, Bula, Iriga, Pili, Calabanga, Cabusao, Pamplona, Sipocot, Ragay, Del Gallego, Pasacao, Gainza, Lupi and Naga City, with Naga City as the station town of the Revenue District Officer. Revenue District No . 48 Southern Camarines Sur comprising the municipalities of Caramoan, Garchitorena, Goa, Lagonoy, Ocampo, Parubcan, Sagnay, San Jose, Siruma, Tigaon and Tinambac with Goa as the station town of the Revenue District Officer. Revenue District No . 49 comprising the province of Albay and Legazpi City, with Legazpi City , as the station town of the Revenue District Officer. Revenue District No . 50 comprising the province of Sorsogon with Sorsogon as the station town of the Revenue District Officer. Revenue District No . 51 comprising the province of Masbate with Masbate as the station town of the Revenue District Officer. Revenue District No . 52 comprising the province of Catanduanes with Virac as the station town of the Revenue District Officer. SECTION 12. Revenue Region No . 12 Eastern Visayas, with Tacloban City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 53 Northern Samar comprising the municipalities of Allan, Bobon, Capul, Catarman, Catubig, Gamay, Laoang, Lapinig, Las Navas, Lavezares, Mapanas, Mondragon, Palapag, Pambujan, San Antonio, San Isidro, San Jose, San Roque, San Vicente, Sta. Margarita with Catarman as the station town of the Revenue District Officer. Revenue District No . 54 Eastern Samar comprising the municipalities of Arteche, Balangiga, Balangkayan, Borongan, Can-Avid, Dolores, General MacArthur, Giporlos, Guiuan, Hernani, Jipapad, Lawa-an, Llorente, Maslog, Maydolong, Mercedes, Oras, Quinapondan, Salcedo, San Julian, San Policarpo, Sulat, Taft, with Borongan as the station town of the Revenue District Officer. Revenue District No . 55 Western Samar comprising the municipalities of Almagro, Basey, Calbiga, Catbalogan, Daram, Gandara, Hinabangan, Jiabong, Marabut, Motiong, Pinabacdao, San Sebastian, Sta. Rita, Sto. Nio, Talalora, Tarangnan, Villareal, Wright, Zumarraga, Matuginao, San Jose de Buan and Calbayog City with Catbalogan as the station town of the Revenue District Officer. Revenue District No . 56 Eastern Leyte comprising the municipalities of Abuyog, Babatngon, Dulag, Javier, MacArthur, Mahaplag, Mayorga, Palo, San Miguel, Santa Fe, Tanauan, Tolosa, Alangalang, Barugo, Burauen, Capoocan, Carigara, Dagami, Jaro, Julita, La Paz, Pastrana, Tabontabon, Tunga, sub-province of Biliran, composed of the municipalities of Almeria, Biliran, Cabugcayan, Caibiran, Culaba, Kawayan, Maripipi and Naval, with Tacloban City as the station town of the Revenue District Officer. Revenue District No . 57 Western Leyte comprising the municipalities of Calubian, Isabel, Leyte, Matag-ob, Merida, Palompon, San Isidro, Tabango, Villaba, Albuera, Bato, Baybay, Hilongos, Hindang, Inopacan, Kananga, Matalom, Ormoc City, with Ormoc City as the station town of the Revenue District Officer Revenue District No . 58 comprising the province of Leyte del Sur with Maasin as the station town of the Revenue District Officer. SECTION 13. Revenue Region No . 13 Central Visayas, with Cebu City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 59 Northern Cebu comprising the municipalities of Bogo, Borbon, Carmen, Catmon, Pilar, Poro, San Francisco, Sogod, Tabogon, Tudela, Danao City, Compostela, Consolacion, Liloan, Asturias, Balamban, Bantayan, Daanbantayan, Madridejos, Medellin, San Remigio, Santa Fe, Tabuelan, Tuburan, with Danao City as the station town of the Revenue District Officer. Revenue District No . 60 Central Cebu composed of Cebu City, Lapu-Lapu City, Talisay, Mandaue, Cordova, and Minglanilla with Cebu City as the station town of the Revenue District Officer. Revenue District No . 61 Southern Cebu comprising the municipalities of Carcar, Naga, San Fernando, Alcoy, Argao, Dalaguete, Sibonga, Alcantara, Alegria, Badian, Boljoon, Ginatilan, Malabuyoc, Moalboal, Oslob, Samboan, Santander, Aloguinsan, Barili, Dumanjug, Pinamungajan, Ronda, Toledo City, with Carcar as the station town of the Revenue District Officer. Revenue District No . 62 Bohol, with Tagbilaran as the station town of the Revenue District Officer. cdi SECTION 14. Revenue Region No . 14 Negros Island with Bacolod City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 63 Northern Negros Occidental comprising the municipalities of Cadiz, Calatrava, Escalante, Manapla, Sagay, Toboso, Victorias, Saravia and San Carlos City with Victorias as the station town of the Revenue District Officer. Revenue District No . 64 Central Negros Occidental comprising the municipalities of Murcia, Talisay and the cities of Silay and Bacolod, with Bacolod City as the station town of the Revenue District Officer Revenue District No . 65 Southern Negros Occidental comprising the municipalities of Binalbagan, Candoni, Cauayan, Himamaylan, Hinigaran, Hinoba-an, Ilog, Isabela, Kabankalan, La Castellana, Moises Padilla, Pontevedra, Pulupandan, Sipalay, San Enrique, Valladolid and the cities of La Carlota and Bago with Pulupandan as the station town of the Revenue District Officer. Revenue District No . 66 comprising the province of Oriental Negros and Dumaguete City with Dumaguete City as the station town of the Revenue District Officer. SECTION 15. Revenue Region No . 15 Panay and Romblon, with Iloilo City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 67 comprising the province of Romblon with Odiongan as the station town of the Revenue District Officer. Revenue District No . 68 comprising the province of Aklan with Kalibo as the station town of the Revenue District Officer. Revenue District No . 69 comprising the province of Capiz and Roxas City with Roxas City as the station town of the Revenue District Officer. Revenue District No . 70 comprising the province of Antique with San Jose as the station town of the Revenue District Officer. Revenue District No . 71 comprising the province of Iloilo and Iloilo City with Iloilo City as the station town of the Revenue District Officer. SECTION 16. Revenue Region No . 16 Northeastern Mindanao with Butuan City as the station town of the Regional Director shall consist of the following revenue districts: Revenue District No . 72 comprising the province of Agusan and Butuan City with Butuan City as the station town of the Revenue District Officer. Revenue District No . 73 comprising the province of Surigao del Norte with Surigao as the station town of the Revenue District Officer. Revenue District No . 74 comprising the province of Surigao del Sur with Tandag as the station town of the Revenue District Officer. SECTION 17. Revenue Region No . 17 Central Mindanao with Cagayan de Oro City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 75 comprising the province of Misamis Occidental and Ozamis City with Ozamis City as the station town of the Revenue District Officer. Revenue District No . 76 comprising the province of Lanao del Norte and Iligan City, with Iligan City as the station town of the Revenue District Officer. Revenue District No . 77 Western Oriental Misamis comprising the municipalities of Balingasag, Jasaan, Tagoloan, Villanueva, Opol, El Salvador, Alubijid, Laguindingan, Gitagum, Initao, Manticao, Lugait, Claveria, Naawan, Libertad and Cagayan de Oro City, with Cagayan de Oro City as the station town of the Revenue District Officer. Revenue District No . 78 Eastern Oriental Misamis comprising the municipalities of Medina, Talisayan, Balingoan, Kinogitan, Salay, Magsaysay, Lagonglong, Sugboncogon and Gingoog City, with Gingoog City as the station town of the Revenue District Officer. Revenue District No . 79 Camiguin Province comprising the municipalities of Catarman, Guinsiliban, Sagay, Mahinog and Mambajao with Mambajao as the station town of the Revenue District Officer. Revenue District No . 80 comprising the province of Bukidnon with Malaybalay as the station town of the Revenue District Officer. SECTION 18. Revenue Region No . 18 Southeastern Mindanao with Davao City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 81 Davao del Norte comprising the municipalities of Asuncion, Babak, Compostela, Kapalong, Mabini, Monkayo, Mawab, Nabunturan, New Corella, Panabo, Pantukan, Samal, Santo Tomas, Tagum, Montevista, San Isidro, Carmen, Kaputian and New Bataan with Tagum as the station town of the Revenue District Officer. Revenue District No . 82 Davao del Sur comprising the municipalities of Bansalan, Digos, Hagonoy, Jose Abad Santos, Kiblawan, Malalag, Malita, Matanao, Padada, Santa Cruz, Santa Maria, Sulop and Davao City, with Davao City as the station town of the Revenue District Officer. Revenue District No . 83 Davao Oriental comprising the municipalities of Baganga, Caraga, Cateel, Governor Generoso, Lupon, Manay, Nati and Tarragona with Mati as the station town of the Revenue District Officer. SECTION 19. Revenue Region No . 19 Southwestern Mindanao with Cotabato City as the station town of the Regional Director, shall consist of the following revenue districts: cdlex Revenue District No . 84 comprising the province of Lanao del Sur and Marawi City, with Marawi City as the station town of the Revenue District Officer. Revenue District No . 85 comprising the province of Cotabato and Cotabato City with Cotabato City as the station town of the Revenue District Officer. Revenue District No . 86 Southern Cotabato comprising the municipalities of Norala, Surallah, Banga, Tantangan, Koronadal, Tupi, Polomolok, Kiamba, Maitum, Maasim, Tanpakan, Glan and Gen. Santos, with General Santos as the station town of the Revenue District Officer. SECTION 20. Revenue Region No . 20 Northwestern Mindanao with Zamboanga City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 87 comprising the province of Zamboanga del Norte and Dapitan City with Dipolog as the station town of the Revenue District Officer. Revenue District No . 88 Northern Zamboanga del Sur comprising the municipalities of Labangan, Pagadian, San Pablo, Dimataling, Margosatubig, Kumalarang, Malangas, Kabasalan, Siay, Dumingag, Mahayag, Molave, Aurora, Ramon Magsaysay, Tukuran, Dumalinao, Dinas, San Miguel, Olutanga, Alicia, Lapuyan, Tambulig and Buug, with Pagadian as the station town of the Revenue District Officer. Revenue District No . 89 Southern Zamboanga del Sur comprising the municipalities of Ipil, Titay and Tungawan and the cities of Zamboanga and Basilan, with Zamboanga City as the station town of the Revenue District Officer Revenue District No . 90 comprising the province of Sulu with Jolo as the station town of the Revenue District Officer. SECTION 21. Each revenue region shall be under the direct charge and supervision of the Revenue Regional Director, assisted by the Assistant Director and they different Chiefs of Branches. SECTION 22. Each inspection district shall be under the charge and supervision of the Revenue District Officer. SECTION 23. Repealing Clause These regulations revoke Revenue Regulations No. 3-63, 2-64, 2-65, 3-65 and 3-66. SECTION 24. Effectivity These regulations shall take effect after thirty (30) days from its publication in the Official Gazette. liblex EDUARDO Z. ROMUALDEZ Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue ATTACHMENT December 12, 1966 MEMORANDUM FOR: The Philippine Tobacco Board Phoenix Bldg., Manila In compliance with your oral instructions as relayed to the undersigned by Chief Tobacco Inspector Pedro Ma. Hernandez, who attended the Board's meeting last December 7, 1966, there is being submitted to you herewith a draft of the proposed Revenue Regulations seeking to amend Section 11 (c) of Revenue Regulations No. 17 as amended by Revenue Regulation No. 7-62, both of the Department of Finance, which is self-explanatory, final action on which is left to the sound discretion of the Board in its next regular meeting. Respectfully submitted, LORENZO S. BARREDO Chief, Tobacco Inspection Service