Amendments to Revenue Regulations No. 7-66

July 18, 1967 REVENUE REGULATIONS NO. 22-67 SUBJECT : Amendments to Revenue Regu lations No. 7-6 6 TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Sections 8 and 338 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following regulations amending Sections 10, 11 and 14 of Revenue Regulations No. 7-66 is hereby promulgated and shall be known as Revenue Regulations No. 22-67. cdtech SECTION 1. Section 10 of Revenue Regulations No. 7-66 is hereby amended to read as follows: "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." SECTION 2. Section 11 of Revenue Regulations No. 7-66 is hereby amended to read as follows: "Section 11. Revenue Region No . 11 Bicol Region with Naga City as the station town of the Regional Director, shall consist of the following revenue districts: Revenue District No . 46 Province of Camarines Norte with Daet as the station town of the Revenue District Officer. 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 Caramuan, 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 Legaspi City, with Legaspi 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 3. The 4th paragraph of Section 14 is hereby amended to read as follows: 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 Binalbagan as the station town of the Revenue District Officer." SECTION 4. This regulation shall take effect thirty (30) days from its publication in the Official Gazette. EDUARDO Z. ROMUALDEZ Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue Republic of the Philippines DEPARTMENT OF FINANCE Office of the Secretary Manila 3rd Indorsement January 18, 1968 Respectfully returned to the Commissioner of Internal Revenue, Manila, hereby approving, in view of the justifications made in the preceding 2nd Indorsement, the within Revenue Regulations No. 22-67, amending Sections 10, 11 and 14 of Revenue Regulations No. 7-66, entitled, "Dividing the Philippines into twenty (20) Regional Offices and ninety (90) districts for internal revenue purposes." EDUARDO Z. ROMUALDEZ Secretary Re : Amendments to Revenue Regulations No. 7-66 1st Indorsement October 17, 1967 Respectfully returned to the Commissioner of Internal Revenue, Manila, requesting copy of Revenue Regulations No. 7-66 and justifications for the amendments contained in the within Revenue Regulations No. 22-67. cdt MAMERTO B. ENDRIGA Undersecretary 2nd Indorsement November 2, 1967 Respectfully returned to the Honorable, the Undersecretary of Finance, Revenue Regulations No. 22-67, the subject matter of which is "Amendment to Revenue Regulations No. 7-66" with the following justifications: cdlex 1. Transfer of station town of Revenue Regulations No . 11 from Legaspi City to Naga City . While the original plan to make Legaspi City the station town of the region was premised on the fact that it is situated at the center of the region, the transfer, however, will entail too much expenses and at the same time disrupt the lives of the many of the employees who have already acquired permanent status or residence in Naga City, by building homes and transferring their families in Naga City. Their children are attending the schools in the city and to move them out to Legaspi City will result in undue hardship for them. Petitions were received by this Office from the said employees copies of which were sent to the Office of the President and to the Office requesting that the station town in Naga City should not be transferred. On this basis, it was deemed advisable to retain the station town in Naga City. 2. Transfer of Revenue District No . 46, Province of Camarines Norte from Revenue Regulations No . 10, Lucena City to Revenue Region No . 11, Naga City . Petitions have been received by this Office from taxpayers and public officials of Camarines Norte that they find it hard to go to the Regional Office in Lucena City because of the bad roads and the distance. Furthermore, Camarines Norte, being a province of the Bicol Region, it is believed that its return to Revenue Region No. 11 which is the Bicol Region is in order. 3. Transfer of station town of Rev . Dist . No . 65, Southern Negros Occidental from Pulupandan to Binalbagan . The Regional Director of the said region recommended this transfer inasmuch as according to him, Binalbagan is the biggest municipality with plenty of businesses therein whereas Pulupandan is a small municipality whose only distinct feature is that there is a wharf where interisland vessels dock. However, since Binalbagan is more centrally located and much bigger than any other municipality and the fact that there is available space for the office of the Revenue District Office, the said transfer is being recommended in the proposed regulations. aisadc MISAEL P. VERA Commissioner of Internal Revenue July 18, 1967 The Honorable The Secretary of Finance M a n i l a S i r : I have the honor to forward herewith Revenue Regulations No. 22-67, the subject matter of which is amendments to Revenue Regulations No. 7-66, for your approval. lexlib Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue