revenue_memorandum_circular RMC No. 13-2018RMC No. 13-2018 2018-03-01

RMC No. 13-2018 — Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real Properties

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City

March 1, 2018

REVENUE MEMORANDUM CIRCULAR NO. /3 - 20/8

SUBJECT : Approval and / or Signing of Certificates of Zonal Values of Real Properties

TO : All Internal Revenue Officers, Employees and Others Concerned

Administrative Order (RA0) No. 5-2017 (dated 14 September 2017), relative to the approval This Circular is being issued to ciarify the following provisions of Revenue

and/or signing of Certificates of Zonal Values of Real Properties.

Section II

Office of the Revenue District Officer

19 issues Certification of Zonal Values of Real Properties per prescribed threshoid under existing issuances; X X X

Office of the Assistant Revenue District Officer

5 Approves and / or signs the following documents: X X X

5.8 Certification of Zonal Values of Real Properties per X X X

prescribed threshold under existing issuances

ensure the efficiency of operations at the Revenue District Offices, the authority to approve and/or sign Certificates of Zonal Values of Real Properties shall rest with the Assistant Revenue District Officer, and not with the Revenue District Officer. To avoid any confusion as to the approval and/or signature of such documents and to

the widest possible publicity. All concerned are enjoined to be guided accordingly, and to provide this Circular with

AC

B-2 FECORPT TGT. DIVISON FJEDAU OF INTERNAL REVENUE 3: 54.*P.M* MAR 0 1 2018 UwiBA Commissioner of Internal Revenue CAESAR R. DULAY 0 13.8 7 5

RECEIVEDY

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