Article NO 295 OF R> A. 7160 provide us the the answer. but only in rare cases.
Example-The Assessor who is conducting an ocular inspection has been there say 5 times and he is not given transportation allowance. No available transportation, but to walk to the place. The supervisor is in a hurry to submit the report of that area under inspection..
Under PD 464, otherwise known as Real Property Tax Code of the Philippines, we called this as "Under Section" meaning as Assessor, we are clothe with the authority to make an assessment of your building under a certain provision of the law. in this case Art. NO> @(% of R. A. 7160.
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