Internal Revenue Inspection Districts

February 18, 1952 REVENUE REGULATIONS NO. V-24 SUBJECT : Internal Revenue Inspection Districts TO : All Internal Revenue Officers and Others Concerned 1. The interest of the revenue service so requiring, the Philippines is hereby divided into the following 54 inspection districts each under the supervision of the provincial treasurer as chief internal revenue officer and the provincial revenue agent as his executive officer, the latter will take charge of the investigation and disposition of all internal revenue matters of the district, with the exception of inspection districts Nos. 52, 53 and 54 which are considered as special districts under the supervision of a city revenue agent, a supervisor of distilleries and a supervisor of tobacco factories, respectively, to wit: Inspection District No. 1 comprising the Province of Abra with Bangued, Abra, as station town of the provincial revenue agent; Inspection District No. 2 comprising the Province of Agusan and the City of Butuan with Butuan City, as station town of the provincial revenue agent; Inspection District No. 3 comprising the Province of Albay and the City of Legaspi with Legaspi City, as station town of the provincial revenue agent; Inspection District No. 4 comprising the Province of Antique with San Jose, Antique, as station town of the provincial revenue agent; Inspection District No. 5 comprising the Province of Bataan with Balanga, Bataan, as station town of the provincial revenue agent; Inspection District No. 6 comprising the Province of Batanes with Basco, Batanes, as station town of the provincial revenue agent; Inspection District No. 7 comprising the Province of Batangas and the City of Lipa with Batangas, Batangas, as station town of the provincial revenue agent; Inspection District No. 8 comprising the Province of Bohol with Tagbilaran, Bohol, as station town of the provincial revenue agent; Inspection District No. 9 comprising the Province of Bukidnon with Malaybalay, Bukidnon, as station town of the provincial revenue agent; Inspection District No. 10 comprising the Province of Bulacan with Malolos, Bulacan, as station town of the provincial revenue agent; Inspection District No. 11 comprising the Province of Cagayan with Tuguegarao, Cagayan, as station town of the provincial revenue agent; Inspection District No. 12 comprising the Province of Camarines Norte with Daet, Camarines Norte, as station town of the provincial revenue agent; Inspection District No. 13 comprising the Province of Camarines Sur and the City of Naga with Naga City, as station town of the provincial revenue agent; Inspection District No. 14 comprising the Province of Capiz and the City of Roxas with Roxas City, as station town of the provincial revenue agent; Inspection District No. 15 comprising the Province of Catanduanes with Virac, Catanduanes, as station town of the provincial revenue agent; Inspection District No. 16 comprising the Province of Cavite and the Cities of Cavite and Tagaytay with Cavite City, as station town of the provincial revenue agent; Inspection District No. 17 comprising the Province of Cebu and the City of Cebu with Cebu City, as station town of the provincial revenue agent; Inspection District No. 18 comprising the Province of Cotabato with Cotabato, Cotabato, as station town of the provincial revenue agent; Inspection District No. 19 comprising the Province of Davao and the City of Davao with Davao City, as station town of the provincial revenue agent; Inspection District No. 20 comprising the Province of Ilocos Norte with Laoag, Ilocos Norte, as station town of the provincial revenue agent; Inspection District No. 21 comprising the Province of Ilocos Sur with Vigan, Ilocos Sur, as station town of the provincial revenue agent; Inspection District No. 22 comprising the Province of Iloilo and the City of Iloilo with Iloilo City, as station town of the provincial revenue agent; TIADCc Inspection District No. 23 comprising the Province of Isabela with Ilagan, Isabela, as station town of the provincial revenue agent; Inspection District No. 24 comprising the Province of Laguna and the City of San Pablo with San Pablo City, as station town of the provincial revenue agent; Inspection District No. 25 comprising the Province of Lanao and the Cities of Dansalan and Iligan with Iligan City, as station town of the provincial revenue agent; Inspection District No. 26 comprising the Province of La Union with San Fernando, La Union, as station town of the provincial revenue agent; Inspection District No. 27 comprising the Province of Leyte and the City of Ormoc with Tacloban, Leyte, as station town of the provincial revenue agent; Inspection District No. 28 comprising the Province of Marinduque with Boac, Marinduque, as station town of the provincial revenue agent; Inspection District No. 29 comprising the Province of Masbate with Masbate, Masbate, as station town of the provincial revenue agent; Inspection District No. 30 comprising the Province of Mindoro Occidental with Mamburao, Mindoro Occidental, as station town of the provincial revenue agent; Inspection District No. 31 comprising the Province of Mindoro Oriental with Calapan, Mindoro Oriental, as station town of the provincial revenue agent; Inspection District No. 32 comprising the Province of Misamis Occidental and the City of Ozamiz with Ozamiz City, as station town of the provincial revenue agent; Inspection District No. 33 comprising the Province of Misamis Oriental and the City of Cagayan de Oro with Cagayan de Oro City, as station town of the provincial revenue agent; Inspection District No. 34 comprising the Province of Mountain Province and the City of Baguio with Baguio City, as station town of the provincial revenue agent; Inspection District No. 35 comprising the Province of Negros Occidental and the City of Bacolod with Bacolod City, as station town of the provincial revenue agent; Inspection District No. 36 comprising the Province of Negros Oriental, the sub-province of Siquijor and the City of Dumaguete with Dumaguete City, as station town of the provincial revenue agent; Inspection District No. 37 comprising the Province of Nueva Ecija and the City of Cabanatuan with Cabanatuan City, as station town of the provincial revenue agent; Inspection District No. 38 comprising the Province of Nueva Vizcaya with Bayombong, Nueva Vizcaya, as station town of the provincial revenue agent; Inspection District No. 39 comprising the Province of Palawan with Puerto Princesa, Palawan, as station town of the provincial revenue agent; Inspection District No. 40 comprising the Province of Pampanga with San Fernando, Pampanga, as station town of the provincial revenue agent; Inspection District No. 41 comprising the Province of Pangasinan and the City of Dagupan with Dagupan City, as station town of the provincial revenue agent; Inspection District No. 42 comprising the Province of Quezon and the sub-province of Aurora with Lucena, Quezon, as station town of the provincial revenue agent; Inspection District No. 43 comprising the Province of Rizal (with the exception of the Municipalities of Las Pias, Paraaque, Makati, Mandaluyong, San Juan, Caloocan, Malabon and Navotas), with Pasig, Rizal, as station town of the provincial revenue agent; Inspection District No. 44 comprising the Province of Romblon with Odiongan, Romblon, as station town of the provincial revenue agent; Inspection District No. 45 comprising the Province of Samar and the City of Calbayog, with Catbalogan, Samar, as station town of the provincial revenue agent; Inspection District No. 46 comprising the Province of Sorsogon with Sorsogon, Sorsogon, as station town of the provincial revenue agent; Inspection District No. 47 comprising the Province of Sulu with Jolo, Sulu, as station town of the provincial revenue agent; Inspection District No. 48 comprising the Province of Surigao with Surigao, Surigao, as station town of the provincial revenue agent; Inspection District No. 49 comprising the Province of Tarlac with Tarlac, Tarlac, as station town of the provincial revenue agent; Inspection District No. 50 comprising the Province of Zambales with Iba, Zambales, as station town of the provincial revenue agent; Inspection District No. 51 comprising the Province of Zamboanga and the Cities of Zamboanga and Basilan with Zamboanga City, as station town of the provincial revenue agent; Inspection District No. 52 comprising the Cities of Manila, Quezon, and Pasay and the Municipalities of Las Pias, Paraaque, Makati, Mandaluyong, San Juan, Caloocan, Malabon and Navotas with Manila, as station town of the City Revenue Agent; Inspection District No. 53 comprising all the Municipalities in the Provinces of Rizal, Cavite and Bulacan and the Cities of Manila, Quezon, Pasay, Cavite and Tagaytay where breweries, and distilling, rectifying, compounding and repacking establishments are located with Manila, as station town of the Supervisor of Distilleries; and AIDSTE Inspection District No. 54 comprising all the Municipalities in the Provinces of Rizal, Cavite and Bulacan and the Cities of Manila, Quezon, Pasay, Cavite and Tagaytay where cigar, cigarette and tobacco factories are established with Manila, as station town of the Supervisor of Tobacco Factories. 2. The Treasurers of the Cities of Bacolod, Baguio, Basilan, Butuan, Cabanatuan, Cagayan de Oro, Calbayog, Cavite, Cebu, Dagupan, Dansalan, Davao, Dumaguete, Iligan, Iloilo, Legaspi, Lipa, Naga, Ormoc, Ozamiz, Pasay, Quezon, Roxas, San Pablo, Tagaytay and Zamboanga shall act as chief internal revenue officers in their respective cities but for purposes of the enforcement of the Internal Revenue Laws and Regulations they are hereby placed under the immediate supervision and control of the provincial treasurers of the provinces where the cities are located. 3. Revenue Regulations Nos. V-2 and V-5 and all regulations issued by the Department of Finance insofar as they are inconsistent with the provisions hereof are hereby repealed. These regulations shall take effect upon promulgation in the Official Gazette. (SGD.) AURELIO MONTINOLA Secretary of Finance RECOMMENDED BY: S. DAVID Collector of Internal Revenue