Internal Revenue Inspection Units

October 25, 1947 REVENUE REGULATIONS NO. V-2 SUBJECT : Internal Revenue Inspection Units TO : All Internal Revenue Officers and Others Concerned 1. In accordance with section 8 of the National Internal Revenue Code and in order to provide for the efficient enforcement of the laws administered by the Bureau of Internal Revenue and the regulations issued thereunder, the protection of the revenues, the proper supervision of taxable pursuits and taxable articles, the effective field inspection work, and the proper control of the field personnel of the said Bureau, the Philippines is hereby divided into the following thirty-one inspection units each under the charge of a provincial revenue agent, with the exception of inspection units Nos. 29, 30 and 31 which are considered as special units to be under the supervision of a city revenue agent, a supervisor of distilleries and a supervisor of tobacco factories, respectively: Inspection Unit No. 1 comprising the provinces of Ilocos Norte, Ilocos Sur and Abra, with Vigan, Ilocos Sur as the station town of the provincial revenue agent; Inspection Unit No. 2 comprising the provinces of Cagayan and Batanes and the sub-province of Apayao, with Aparri, Cagayan as the station town of the provincial revenue agent; Inspection Unit No. 3 comprising the provinces of La Union and Mt. Province, including the sub-provinces of Benguet, Bontoc, Ifugao and Kalinga and the City of Baguio, with Baguio City as the station town of the provincial revenue agent; Inspection Unit No. 4 comprising the provinces of Isabela and Nueva Vizcaya, with Ilagan, Isabela as the station town of the provincial revenue agent; Inspection Unit No. 5 comprising the province of Pangasinan, with Dagupan, Pangasinan as the station town of the provincial revenue agent; Inspection Unit No. 6 comprising the province of Tarlac, with Tarlac, Tarlac as the station town of the provincial revenue agent; Inspection Unit No. 7 comprising the provinces of Pampanga, Bataan and Zambales, with San Fernando, Pampanga as the station town of the provincial revenue agent; Inspection Unit No. 8 comprising the province of Nueva Ecija, with Cabanatuan, Nueva Ecija as the station town of the provincial revenue agent; Inspection Unit No. 9 comprising the province of Bulacan, with Malolos, Bulacan as the station town of the provincial revenue agent; Inspection Unit No. 10 comprising the provinces of Rizal and Cavite and the Cities of Tagaytay, Cavite, Quezon and Rizal, with Rizal City as the station town of the provincial revenue agent; Inspection Unit No. 11 comprising the province of Laguna and the City of San Pablo, with San Pablo City as the station town of the provincial revenue agent; Inspection Unit No. 12 comprising the provinces of Batangas and Mindoro and the City of Lipa, with Batangas, Batangas as the station town of the provincial revenue agent; Inspection Unit No. 13 comprising the provinces of Quezon and Marinduque, with Lucena, Quezon as the station town of the provincial revenue agent; Inspection Unit No. 14 comprising the provinces of Camarines Norte and Camarines Sur, with Naga, Camarines Sur as the station town of the provincial revenue agent; Inspection Unit No. 15 comprising the provinces of Albay, Catanduanes, Sorsogon and Masbate, with Legaspi, Albay as the station town of the provincial revenue agent; Inspection Unit No. 16 comprising the provinces of Iloilo and Antique and the City of Iloilo, with Iloilo City as the station town of the provincial revenue agent; Inspection Unit No. 17 comprising the provinces of Capiz and Romblon, with Capiz, Capiz as the station town of the provincial revenue agent; Inspection Unit No. 18 comprising the province of Occidental Negros and the City of Bacolod, with Bacolod as the Station town of the provincial revenue agent; Inspection Unit No. 19 comprising the province of Oriental Negros, with Dumaguete, Oriental Negros as the station town of the provincial revenue agent; Inspection Unit No. 20 comprising the provinces of Cebu and Bohol and the City of Cebu, with Cebu City as the station town of the provincial revenue agent; Inspection Unit No. 21 comprising the province of Leyte and the City of Ormoc, with Tacloban, Leyte as the station town of the provincial revenue agent; Inspection Unit No. 22 comprising the province of Samar, with Catbalogan, Samar as the station town of the provincial revenue agent; Inspection Unit No. 23 comprising the provinces of Occidental Misamis and Lanao, with Misamis, Occidental Misamis as the station town of the provincial revenue agent; Inspection Unit No. 24 comprising the provinces of Oriental Misamis and Bukidnon, with Cagayan, Oriental Misamis as the station town of the provincial revenue agent; Inspection Unit No. 25 comprising the provinces of Surigao and Agusan, with Surigao, Surigao as the station town of the provincial revenue agent; Inspection Unit No. 26 comprising the provinces of Zamboanga and Sulu and the City of Zamboanga, with Zamboanga City as the station town of the provincial revenue agent; HSAcaE Inspection Unit No. 27 comprising the province of Cotabato, with Cotabato, Cotabato as the station town of the provincial revenue agent; Inspection Unit No. 28 comprising the province of Davao and the City of Davao, with Davao City as the station town of the provincial revenue agent; Inspection Unit No. 29 comprising the province of Palawan and the City of Manila, with Manila as the station town of the city revenue agent; Inspection Unit No. 30 comprising all places in the provinces of Rizal and Bulacan and the Cities of Manila, Rizal, Quezon and Tagaytay, where breweries, and distilling, rectifying, compounding and repacking establishments are located, with Manila as the station town of the supervisor of distilleries; and Inspection Unit No. 31 comprising all places in the provinces of Rizal and Bulacan and the Cities of Manila, Rizal, Quezon and Tagaytay where cigar, cigarette and tobacco factories are established, with Manila as the station town of the supervisor of tobacco factories. 2. Regulations No. 95 of the Department of Finance, as amended by Regulations Nos. 96, 98, 99, 100 and 104 in so far as they are inconsistent herewith are hereby repealed. These regulations shall take effect upon promulgation in the Official Gazette. M. CUADERNO SR. Secretary of Finance RECOMMENDED BY: BIBIANO L. MEER Collector of Internal Revenue