RAO No. 5-2025 — Realignment of jurisdictional areas of Revenue District Offices under the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM)

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building Quezon City PILIPINAS BAGONG

October 8,2025

REVENUE ADMINISTRATIVE ORDER NO 005-2025

SUBJECT REALIGNMENT OF JURISDICTIONAL AREAS OF REVENUE DISTRICT OFFICES UNDER THE BANGSAMORO

AUTONOMOUS REGION IN MUSLIM MINDANAO (BARMM)

TO All Internal Revenue Officials and Employees

OBJECTIVE:

This Order is issued to:

1. Prescribe the realignment of jurisdictional areas of Revenue District Offices

under Revenue Region Nos.15-Zamboanga City,16-Cagayan de Oro City, and 18- South Central Mindanao in conformance with the Republic Act No 11054 - "An Act Providing for the Organic Law for the Bangsamoro Autonomous Region in Muslim Mindanao"; and 2. Delineate and rename the concerned Revenue District Offices under BIR

reflecting Non-BARMM and BARMM Areas

II. DELINEATION OF AREAS OF JURISDICTION

Revenue Region Nos. 15 -- Zamboanga City, 16 - Cagayan de Oro City and 18-South Central Mindanao shall be reorganized as follows:

A. RR No. 15 -- Zamboanga City

ADMIN UNITIME A T OCT 08 2025 LOFANTERNA N RDO No.92 -Pagadian City,Zamboanga del Sur RDO No.93BIpil,Zambonga Sibugay RDO No.91 -Dipolog City,Zamboanga del Norte RDO No.93AZamboanga CityZamboanga del Sur RDO No.94-Isabela City(Non-BARMM)/Basilan(BARMM [Isabela City(Non-BARMM) shall be comprised of the whole City of Isabela whilst Basilan (BARMM) shall be comprised of

2:0Sfn C 2 REVENUN RDO No.95 - Jolo, Sulu RDO No.96-Bongao,Tawi-Tawi(BARMM)shall be comprised of the the whole province of Basilan except Isabela City] whole province of Tawi-Tawi)

BIR National Office Bldg. Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Website:www.bir.gov.ph N

Trunkline: 8981-7000 ;8929-7676

B.RR No.16-Cagayan de Oro City

RDO No. 98 Cagayan de Oro City, Misamis Oriental RDO No.100-Ozamiz City,Misamis Occidental RDO No.97-Gingoog City,Misamis Oriental RDO No.99 -Malaybalay City,Bukidnon

RDO No. 102 -Marawi City, Lanao del Sur (BARMM)(shall be comprised of RDO No.101-Iligan CityLanao del Norte the whole province of Lanao del Sur)

C.RR No.18-South Central Mindanao

RDO No.107-Cotabato City(BARMM)(shall be comprised of the whole

provinces of Maguindanao del Norte and Maguindanao del

RDO No. 108 -- Kidapawan City, North Cotabato (Non-BARMM)/ Special Geographic Area (SGA) (BARMM) shall be comprised of the following: Sur)

Non-BARMM Areas shall cover Kidapawan City and seventeen (17

municipalities:

8. Libungan 9. Magpet 4.Arakan 6. Carmen 1.Alamada 2.Aleosan 3. Antipas 5.Banisilan 7.Kabacan 12. Midsayap 13. M'lang 14. Pigkawayan 15. Pikit 10.Makilala 11.Matalam 16.Pres. Roxas 17. Tulunan

Special Geographic Area(SGA)of BARMM shall cover the eight(8) newly created municipalities: 1. Kadayangan comprised of the Barangays of: Central Labas 2.Kapalawan comprised of the Barangays of: Kibayao, Kitulaan 3. Ligawasan comprised of the Barangays of: Bagoinged, Barungis Kapinpilan, Malingao, Mudseng, Sambulawan, Tugal, and Langogan, Manarapan, Nasapian, Pebpoloan, and Tupig: Tumbras; Buliok,Bulol,Gli-Gli,Kabasalan,and Rajamuda;

4. Malidegao comprised of the Barangays of: Balungis, Batulawan, 5.Nabalawag Olandang; Fort Pikit,Gokotan, Nabundas, Nalapaan, and Nunguan Dungguan, Kadigasan, Kadingilan, Kudarangan, Nabalawag, and comprised of the Barangays of: Damatulan. RECOROS MANAGEMENTDIVISION BUREAU OFINTERNAL REVENUE

OCT 08 2025

ADMIN UNIT.1 IME 2:osPM 2

6.Old Kaakaban comprised of the Barangays of: Buluan, Nangaan 8. Tugunan comprised of the Barangays of: Balong, Bualan, 7. Pahamuddin comprised of the Barangays of: Balacayon, Buricain Baguer, Lower Pangangkalan, Upper Pangangkalan, Matilac, Pedtad, Sanggadong, Simbuhay, Simone, and Tamped; Panicupan, and Tapodoc. Patot, and Simsiman; and Lagunde, Macabual, Macasendeg, Manaulanan, Pamalian Datu Binasing, Datu Mantil, Kadingilan, Libungan Torreta, Lower

RDO No. 109 -- Tacurong City, Sultan Kudarat RDO No. 110 - General Santos City, South Cotabato RDO No.111-Koronadal City,South Cotabato

III.REPEALING CLAUSE

RAO No.1-2017 dated April 26,2017 and all other issuances or portions thereof

accordingly. not consistent with the provisions of this Order are hereby repealed or amended

IV.EFFECTIVITY

This Order shall take effect immediately.

ROT Is UMAGUI, JR. Comn Bsioner of Internal Revenue

Approved:

RALPHG. Secretary of Finance

0CT d1 2025 LC BUREAU OFINTERNAL REVENUE FCOH S MANAGEMENTDIVISION

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B-2 OCT 08 2025

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BY: ADMINUNIT.1 TIME:'OCP

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