Republic of the Philippines DEPARTMENT OF FINANCE Manila DEPARTMENT ORDER NO. 30-97 February 3, 1997 SUBJECT: IMPLEMENTATION OF THE INITIAL ZONAL VALUES OF PROPERTIES IN THE MUNICIPALITIES OF BARILI AND PINAMUNGAHAN UNDER REVENUE DISTRICT OF 83 (TALISAY, CEBU), REVENUE REGION NO, 13 (CEBU CITY) FOR INTERNAL REVENUE TAX. T O : All Internal Revenue Officers and Others Concerned. Section 16 (e) of the Tax Code as amended by Presidential ecree No. 1994, authorizes The Commissioner of Internal evenue to divided the Philippines into different zones or areas and determine for internal revenue tax purposes, the fair market value of he real roperties ocated in each zone or area upon consultation with competent appraisers both from private and public sectors. By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of real properties (1st revision) located in the municipalities of Barili and Pinamungahan under the jurisdiction of Revenue District Office No. 83 (Talisay, Cebu), Revenue Region No. 13 (Cebu City) after public hearing was conducted on December 7, 1995 for the purpose. This Order is issued to implement the initial zonal values for land to be used in in computing any internal revenue tax. In case the gross selling price or the market value as shown in the schedule of values of the values of the provincial or city assessor is higher than the zonal value established herein, such values shall be used as basis for computing the internal revenue tax. This Order shall take effect immediately. (Signed) ROBERTO F. DE OCAMPO Secretary of Finance RECOMMENDED BY: (Signed) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue DEFINITION OF TERMS RESIDENTIAL REGULAR - LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL REGULAR - LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT. INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL. AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST LAND. GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC. VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING LOCATED. CLASSIFICATION LEGEND: 'RR' - RESIDENTIAL REGULAR 'X' - INSTITUTIONAL 'RC' - RESIDENTIAL CONDOMINIUM 'I' - INDUSTRIAL 'CR' - COMMERCIAL REGULAR 'A' - PLAIN, SLOPE 'CC' - COMMERCIAL CONDOMINIUM 'A1' - HILLY, MOUNTAINOUS 'GL' - GOVERNMENT LAND 'A2' - COAL DEPOSIT 'GP' - GENERAL PURPOSE 'A3' - FISHPOND 'APD' - AREA FOR PRIORITY DEVELOPMENT Please be noted that approved schedule of zonal values in agricultural land was not yet converted into standard classification RDO NO. 83 - TALISAY, CEBU CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: AZUCENA Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - NATIONAL ROAD A 85.00 45.00 INT AREAS 50 METERS FR NAT'L ROAD A 6.00 1.90 A1 4.50 1.60 BARANGAY: BAGAKAY - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - BARANGAY ROAD A 4.50 1.40 INTERIOR AREAS A1 2.50 1.00 A2 3.00 1.00 BARANGAY: BALAO - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO CANDAHUNOG ALONG BARANGAY ROAD A 36.50 19.00 INTERIOR AREAS A 3.00 1.10 SITIO MALAPANGI INTERIOR AREAS A1 2.50 1.00 SITIO CATAP INTERIOR AREAS A1 2.50 1.00 BARANGAY: BOLOC-BOLOC - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - PROVINCIAL ROAD A 95.00 45.00 INTERIOR AREAS A 5.00 1.90 A1 3.00 1.00 CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: BUDBUD Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITO CANTABO ALONG BARANGAY ROAD A 3.50 1.40 INTERIOR AREAS A1 2.75 1.00 SITIO ESKINA ALONG BARANGAY ROAD A 3.65 1.40 INTERIOR AREAS A1 2.75 1.00 SITIO GISO INTERIOR AREAS A1 2.50 1.00 SITIO MANGGA INTERIOR AREAS A1 2.75 1.00 SITIO VILLEGAS INTERIOR AREAS A1 3.00 1.00 BARANGAY: BUGTONG KAWAYAN - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - ALL AREAS A1 3.15 1.25 A2 2.50 1.00 BARANGAY: CABCABAN - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - NATIONAL ROAD A 53.00 27.50 INTERIOR AREAS A1 3.00 1.25 BARANGAY: CAGAY - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - BARANGAY ROAD A 3.50 1.40 INTERIOR AREAS A1 2.90 1.10 A2 2.75 1.00 CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: CAMPANGA Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO TAGBAK ALONG NATIONAL ROAD A 7.50 2.75 INTERIOR AREA A1 5.00 1.75 BARANGAY: CANDUGAY - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO LANTAWAN ALONG BARANGAY ROAD A 16.50 9.00 INTERIOR AREAS A1 3.00 1.15 SITIO CANSABONG ALONG BARANGAY ROAD A 13.50 7.50 INTERIOR AREAS A1 3.00 1.00 SITIO PALANAS INTERIOR AREAS A2 2.75 1.00 SITIO STA. CRUZ INTERIOR AREAS A2 2.50 1.00 BARANGAY: DAKIT - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - NATIONAL ROAD A 80.00 45.00 A1 4.50 1.90 BARANGAY ROAD A 43.00 28.00 INTERIOR AREAS A1 4.50 1.15 BARANGAY: GILOCTOG - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO TUNGA ALONG BARANGAY ROAD A 50.00 27.50 INTERIOR AREAS A1 3.50 1.10 SITIO CANTINAGO INTERIOR AREAS A1 3.50 1.00 SITIO CANLATUMBO INTERIOR AREAS A1 3.50 1.00 SITIO ILAYA INTERIOR AREAS A1 3.50 1.00 CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: GUIBUANGAN Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - PROVINCIAL ROAD RR 95.00 45.00 INTERIOR AREAS A1 27.00 1.25 BARANGAY: GUIWANON - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO CANLUWAG ALONG PROV'L ROAD A 80.00 40.00 INTERIOR AREAS A1 3.75 1.10 SITIO MOHON INTERIOR AREAS A2 2.75 1.00 BARANGAY: GUNTING - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - BARANGAY ROAD A 5.00 1.45 INTERIOR AREAS A1 3.25 1.00 BARANGAY: HILASGASAN - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO BALAO A 2.75 1.10 SITIO PALATOAN A 2.25 1.10 SITIO CUBONG A2 2.25 1.00 CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: JAPITAN Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO ILAYA ALONG PROV'L ROAD RR 75.00 40.00 INTERIOR AREAS RR 40.00 25.00 SITIO CABACONGAN ALONG PROV'L ROAD RR 60.00 35.00 INTERIOR AREAS RR 40.00 22.50 SITIO PUNTA ALONG PROV'L ROAD RR 75.00 40.00 SITIO PLAZA ALONG PROV'L ROAD RR 80.00 40.00 INTERIOR AREAS RR 40.00 25.00 SITIO MAKABOG ALONG PROV'L ROAD RR 65.00 35.00 INTERIOR AREAS RR 35.00 22.50 BARANGAY: KALUBIHAN - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - INTERIOR BARANGAY A 3.65 1.10 A2 3.00 1.00 BARANGAY: KANDAMPAS - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - INTERIOR BARANGAY 5 KM FROM BALAO BGY ROAD A1 2.25 1.00 BARANGAY: LUHOD - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - BARANGAY ROAD A 4.50 1.15 INTERIOR AREAS A 3.25 1.15 A1 2.75 1.05 CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: LUPO Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - INTERIOR AREAS A1 3.50 1.00 BARANGAY: LUYO - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO DITA INTERIOR BARANGAY A 3.00 1.00 A2 2.75 1.00 BARANGAY: MAGHANOY - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - BARANGAY ROAD A 52.50 27.50 A2 3.25 1.25 INTERIOR AREAS A 3.75 1.40 A2 3.00 1.15 BARANGAY: MAIGANG - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M. ZV.SQ.M. - - - - - SITIO CAWAYAN A1 4.50 1.10 SITIO KABATAAN A1 3.50 1.10 SITIO PALINGPALING A1 4.50 1.10 SITIO OKBAN A1 5.00 1.10 SITIO CALUBIHAN A1 5.00 1.10 CITY/MUNICIPALITY: BARILI, CEBU D.O. No. 30-97 21-93 BARANGAY: MALOLOS Effectivity Date8-Jul-9713-May-93 - - - - - CLASSI- IST REV. INITIAL STREET NAME/SUBDIVISION VICINITY FICATION ZV.SQ.M.