Creation of Internal Revenue Collection Districts

July 30, 1952 REVENUE REGULATIONS NO. V-30 SUBJECT : Creation of Internal Revenue Collection Districts 1. The interest of the internal revenue service so requiring and in conformity with the reorganization plan of the Bureau of Internal Revenue for the fiscal year 1953 to implement the report of the Economic Survey Mission to the Philippines, the Philippines is hereby divided into four internal revenue collection districts, each district to be under the supervision of a supervisor of accounts and collections, the collection districts to comprise the following provinces, to wit: Collection District No. 1, Northern Luzon, comprising the provinces of Abra, Bataan, Batanes, Bulacan, Cagayan, Ilocos Norte, Ilocos Sur, Isabela, La Union, Mountain Province, Nueva Ecija, Nueva Vizcaya, Pampanga, Pangasinan, Tarlac and Zambales, including all cities located within the said territory. Collection District No. 2, Southern Luzon, comprising the provinces of Albay, Batangas, Camarines Norte, Camarines Sur, Catanduanes, Cavite, Laguna, Marinduque, Masbate, Mindoro Occidental, Mindoro Oriental, Quezon, Rizal, Sorsogon and Palawan, including all cities located within the said territory. Collection District No. 3, Visayas, comprising the provinces of Antique, Bohol, Capiz, Cebu, Iloilo, Leyte, Negros Occidental, Negros Oriental, Romblon and Samar, including all cities located within the said territory. Collection District No. 4, Mindanao, comprising the provinces of Agusan, Bukidnon, Cotabato, Davao, Lanao, Misamis Occidental, Misamis Oriental, Sulu, Surigao and Zamboanga, including all cities located within the said territory. 2. The station town of the supervisors of accounts and collections shall be the City of Manila. As regards the City of Manila, the supervisors of Collection Districts Nos. 1 and 2 shall have concurrent jurisdiction over the inspection and examination of the office of the treasurer thereof. 3. The provincial, city and deputy provincial treasurers shall fully cooperate with the supervisors of accounts and collections in their work of visiting the inspecting treasurers' office for the purpose of ascertaining the status of delinquent internal revenue cases, the condition of internal revenue records and files and to aid and assist the said treasurers in the execution of warrants of distraint and levy, the placing of properties under constructive distraint and the sale of such properties at public auction for the satisfaction of all delinquent taxes and penalties. 4. These regulations shall take effect upon publication in the Official Gazette. (SGD.) AURELIO MONTINOLA Secretary of Finance Recommended by: (SGD.) S. DAVID Collector of Internal Revenue