Cost Benefit Analysis
Cost Benefit Analysis
Cost Benefit Analysis
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Revenue Region No. 03
Tuguegarao City
Comparison
Particulars Remarks/Justification
Existing Building Construction of New Building
1. Lot Area 800 sq.m 1,000 sq.m The Building Code of the Philippines, Section 807, No.2
states that the minimum Air Space Requirements in Determining the
2. Building One (1) Storey Four (4) Storey Size of Rooms in Workshops, Factories and Offices should be 12
cu. meters of air space per person. Based on the data given RDO 14,
3. Floor Area 437.25 sq.m 1,980 sq.m Bayombong, Nueva Vizcaya has 76 personnel as per plantilla and
4. Air Space Floor area x Height of the Floor area x Height of the building 200 taxpayers visiting their office every day.
building 1,980 sq.m x 3 m =5,940 cu.m
437.25 sq.m x 3 m= 1, 311.75 No. of Personnel as per plantilla = 76 personnel
cu.m No. of Taxpayers visiting the office/day = 200 taxpayers
Total Persons /day 276 persons
5. Ownership (Lot and Usufruct for 30 years (Starting Lot was donated, ownership was
Building) June 2015)-owned by the already transferred to RDO 14 Required Air Space Per Person = 12 cu.meters
Provincial Government of
Nueva Vizcaya) Required Office Space = 276 x 12 cu.metrs = 3,312 cu.m
6. No. of taxpayers Cannot accommodate Can accommodate up to 300
visiting the office(200 taxpayers a day As computed, the required office space for RDO 14 should
taxpayers per day) be 3,312 cu.m which is contrary to the existing office space which
7. No. of personnel (76 Some personnel are using the The allotted office space is is 1,311.75 cu.m.
personnel as per Conference Room and storage sufficient for all the 76 personnel
plantilla) room as their office As to the ownership, the existing office was only usufruct
8. Parking Area No exclusive parking area Parking Area was incorporated in from the Provincial Government of Vizcaya for Thirty (30) years
the design starting June 2015 and as the law provides in usufruct, it only gives
9. Storage Rooms There are 3 existing Storage 495 square meters are allotted for a right to enjoy the property of another with the obligation of
Rooms storage rooms preserving its form and substance. In this case, it is also stipulated
that RDO 14 is not allowed to add another storey in the said
Floor Area= 18 square meters building.