Dividing the Philippines into Eight (8) Regional Districts for Internal Revenue Purposes

July 12, 1956 REVENUE REGULATIONS NO. V-48 SUBJECT : Dividing the Philippines into Eight (8) Regional 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, otherwise known as the National Internal Revenue Code, and in accordance with the provisions of the current Appropriation Act the Philippines is hereby divided into eight (8) regional districts for internal revenue purposes. The main objective sought to be realized in the creation of regional districts and inspection units are to finalize the decentralization of the Bureau of Internal Revenue stamp for the purpose of intensifying tax assessment and collection and enforcement of revenue laws and regulations and to help implement the President's policy of developing the rural areas. SECTION 1. Regional District No. 1 (Northern Luzon), with Baguio City as the station town of the Regional Director, shall consist of the following provinces and cities: Provinces 1. Abra 2. Batanes 3. Cagayan 4. Isabela 5. Ilocos Norte 6. Ilocos Sur 7. La Union 8. Mountain Province 9. Nueva Vizcaya Chartered City 1. Baguio SECTION 2. Regional District No. 2 (Central Plain Region), with San Fernando, Pampanga, as the station town of the Regional Director, shall consist of the following provinces and cities: SECIcT Provinces 1. Pangasinan 2. Nueva Ecija Including sub-prov. of Aurora 3. Tarlac 4. Bataan 5. Bulacan 6. Pampanga 7. Zambales Chartered Cities 1. Cabanatuan 2. Dagupan SECTION 3. Regional District No. 3 (Manila and Palawan), with the City of Manila as the station town of the Regional Director, shall consist of the following City of Manila and the province of Palawan. SECTION 4. Regional District No. 4 (South-Central Luzon), with Quezon City as the station town of the Regional Director, shall consist of the following provinces and cities: Provinces 1. Batangas 2. Cavite 3. Laguna 4. Rizal 5. Mindoro Occidental 6. Mindoro Oriental Chartered Cities 1. Lipa 2. San Pablo 3. Cavite 4. Tagaytay 5. Trece Martires 6. Quezon ASCTac 7. Pasay SECTION 5. Regional District No. 5 (Southern Luzon), with Naga City as the station town of the Regional Director, shall consist of the following provinces and cities: Provinces 1. Albay 2. Camarines Norte 3. Camarines Sur 4. Catanduanes 5. Marinduque 6. Masbate 7. Sorsogon 8. Quezon Excluding sub-prov. of Aurora Chartered City 1. Naga SECTION 6. Regional District No. 6 (Eastern Visayas), with Cebu City as the station town of the Regional Director, shall consist of the following provinces and cities: Provinces 1. Bohol 2. Cebu 3. Leyte 4. Negros Oriental 5. Samar Chartered Cities 1. Calbayog 2. Cebu 3. Dumaguete 4. Ormoc 5. Tacloban SECTION 7. Regional District No. 7 (Western Visayas), with Bacolod City as the station town of the Regional Director, shall consist of the following provinces and cities: Provinces 1. Aklan 2. Antique TcDIEH 3. Capiz 4. Iloilo 5. Negros Occidental 6. Romblon Chartered Cities 1. Bacolod 2. Roxas 3. Iloilo SECTION 8. Regional District No. 8 (Mindanao and Sulu), with Davao City as the station town of the Regional Director, shall consist of the following provinces and cities: Provinces 1. Agusan 2. Bukidnon 3. Cotabato 4. Davao 5. Lanao 6. Occidental Misamis 7. Oriental Misamis 8. Sulu 9. Surigao 10. Zamboanga del Norte 11. Zamboanga del Sur Chartered Cities 1. Basilan 2. Butuan 3. Cagayan de Oro 4. Dansalan 5. Davao EICDSA 6. Iligan 7. Ozamiz 8. Zamboanga SECTION 9. Each regional district will be under the direct charge and supervision of a regional director assisted by five (5) branch chiefs for tax audit, administrative, collection, investigation, and legal, constituting his executive staff. SECTION 10. Each province (except the provinces of Batanes and Catanduanes which are combined with Ilocos Norte and Albay, respectively) will be under the charge and supervision of a city or provincial revenue officer. SECTION 11. This Regulations which took effect on July 1, 1956, supersedes all regulations, orders or circulars on the same subject matter. (SGD.) JAIME HERNANDEZ Secretary of Finance RECOMMENDED BY: (SGD.) SILVERIO BLAQUERA Collector of Internal Revenue