Amendments to Revenue Regulations No. V-2
Revenue Regulations No. V-5 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Aug 1, 1950
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August 1, 1950 REVENUE REGULATIONS NO. V-5 SUBJECT : Amendments to Revenue Regulations No. V-2 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 thirty-three inspection units each under the charge of a provincial revenue agent, with the exception of inspection units Nos. 31, 32 and 33 which are considered as special units under the supervision of a city revenue agent, a supervisor of distilleries and a supervisor of tobacco factories, respectively, to wit: 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 and the City of Dagupan, with Dagupan City 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 and the City of Cabanatuan, with Cabanatuan City 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 Pasay, with Pasay 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 province of Camarines Norte, with Daet, Camarines Norte as the station town of the provincial revenue agent; Inspection Unit No. 15 comprising the province of Camarines Sur and the City of Naga, with Naga City as the station town of the provincial revenue agent; Inspection Unit No. 16 comprising the provinces of Albay and Catanduanes and the City of Legaspi, with Legaspi City as the station town of the provincial revenue agent; Inspection Unit No. 17 comprising the provinces of Sorsogon and Masbate, with Sorsogon, Sorsogon as the station town of the provincial revenue agent; Inspection Unit No. 18 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. 19 comprising the provinces of Capiz and Romblon, with Capiz, Capiz as the station town of the provincial revenue agent; Inspection Unit No. 20 comprising the province of Occidental Negros and the City of Bacolod, with Bacolod City as the station town of the provincial revenue agent; Inspection Unit No. 21 comprising the province of Oriental Negros and the sub-province of Siquijor and the City of Dumaguete, with Dumaguete City as the station town of the provincial revenue agent; Inspection Unit No. 22 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. 23 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. 24 comprising the province of Samar and the City of Calbayog, with Catbalogan, Samar as the station town of the provincial revenue agent; AcICHD Inspection Unit No. 25 comprising the provinces of Occidental Misamis and Lanao and the City of Ozamis, with Ozamis City as the station town of the provincial revenue agent; Inspection Unit No. 26 comprising the provinces of Oriental Misamis and Bukidnon and the City of Cagayan de Oro, with Cagayan de Oro City as the station town of the provincial revenue agent. Inspection Unit No. 27 comprising the provinces of Surigao and Agusan and the City of Butuan, with Surigao, Surigao as the station town of the provincial revenue agent; Inspection Unit No. 28 comprising the provinces of Zamboanga and Sulu and the Cities of Zamboanga and Basilan, with Zamboanga City as the station town of the provincial revenue agent; Inspection Unit No. 29 comprising the province of Cotabato, with Cotabato, Cotabato as the station town of the provincial revenue agent; Inspection Unit No. 30 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. 31 comprising the province of Palawan and the City of Manila, with Manila as the station town of the city revenue agent; Inspection Unit No. 32 comprising all places in the provinces of Rizal, Cavite and Bulacan and the Cities of Manila, Pasay, Quezon, Tagaytay and Cavite 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. 33 comprising all places in the provinces of Rizal, Cavite and Bulacan and the Cities of Manila, Pasay, Quezon, Tagaytay and Cavite where cigar, cigarette and tobacco factories are established, with Manila as the station town of the supervisor of tobacco factories. These regulations, which amend Revenue Regulations No. V-2, shall take effect upon promulgation in the Official Gazette. (SGD.) PIO PEDROSA Secretary of Finance RECOMMENDED BY: (SGD.) BIBIANO L. MEER Collector of Internal Revenue
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