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    Lessee Information Statement

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    mja.carillo
    This document is a reminder from the Bureau of Internal Revenue (BIR) Revenue Region 8A Makati City to all owners of commercial establishments that lease space to tenants engaged in commercial activities. It reminds owners of their responsibility to submit essential information about their tenants twice a year, including a building layout, copy of lease contracts, and tenant information. Specifically, it reminds owners to submit this reportorial requirement for the second semester of 2023 before January 31, 2024. Failure to submit the required information may result in civil penalties or legal action.

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    Lessee Information Statement

    Uploaded by

    mja.carillo
    30 views1 page
    This document is a reminder from the Bureau of Internal Revenue (BIR) Revenue Region 8A Makati City to all owners of commercial establishments that lease space to tenants engaged in commercial activities. It reminds owners of their responsibility to submit essential information about their tenants twice a year, including a building layout, copy of lease contracts, and tenant information. Specifically, it reminds owners to submit this reportorial requirement for the second semester of 2023 before January 31, 2024. Failure to submit the required information may result in civil penalties or legal action.

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    This document is a reminder from the Bureau of Internal Revenue (BIR) Revenue Region 8A Makati City to all owners of commercial establishments that lease space to tenants engaged in commercial activities. It reminds owners of their responsibility to submit essential information about their tenants twice a year, including a building layout, copy of lease contracts, and tenant information. Specifically, it reminds owners to submit this reportorial requirement for the second semester of 2023 before January 31, 2024. Failure to submit the required information may result in civil penalties or legal action.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    30 views1 page

    Lessee Information Statement

    Uploaded by

    mja.carillo
    This document is a reminder from the Bureau of Internal Revenue (BIR) Revenue Region 8A Makati City to all owners of commercial establishments that lease space to tenants engaged in commercial activities. It reminds owners of their responsibility to submit essential information about their tenants twice a year, including a building layout, copy of lease contracts, and tenant information. Specifically, it reminds owners to submit this reportorial requirement for the second semester of 2023 before January 31, 2024. Failure to submit the required information may result in civil penalties or legal action.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    REPUBLIC OF THE PHILIPPINES

    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE
    Revenue Region 8A Makati City
    RDO 050 South Makati

    To All Concerned RDO 050 – South Makati Taxpayers


    Responsibility and Reportorial Requirements of Owners of Establishments for Lease use for commercial
    activities.

    REMINDER
    Sir/Madam:

    This office would like to remind you to file the essential information by the owners of commercial
    establishments/buildings/spaces as mandated by the provision of Section 2 of Revenue Regulation No. 12 –
    2011, which requires the filing of all owners or sub-lessors of commercial establishments/buildings/spaces who
    are leasing or renting out spaces, as well as their tenants who are engaged in commercial activities.

    “Section 2. Responsibility and Reportorial Requirements of Owners of Establishments for Lease. It shall
    be the primary responsibility of all owners or sub-lessors of commercial establishments/buildings/spaces
    to ensure that the person intending to lease their commercial space is a BIR-registered taxpayer. A BIR-
    registered taxpayer should have a Tax Identification Number, A BIR Certificate of Registration, and duly
    registered receipts, sales or commercial invoices in compliance with Sec. 237 and 238 of the Tax Code.
    Every 31st of January starting from the current year (for tenants as of December 31 st of the previous year)
    and 31st of July starting from the current year (for tenant as of June 30th of the current year) , all owners
    or sub-lessors of commercial establishments/buildings/spaces who are leasing or renting out such
    commercial space to any person doing business therein are hereby required to submit to the BIR
    Revenue District Office (RDO) where the commercial establishments/buildings/spaces are located the
    following information, under oath, in hard and soft copies: a. Building / space layout of the entire area
    being leased with proper unit/space address or reference; b. Certified True Copy of Contract of Lease
    per tenant; and c. The Lessee Information Statement shall be presented in the prescribed format as
    follows: (using Excel format: printed copy and soft copy stored in a CD-R).”

    You are advised to submit the reportorial requirements for the 2nd semester of 2023 on or before
    January 31, 2024. Failure to file the required return is subject to civil penalties and/or legal action under the
    National Internal Revenue Code, as amended.

    Looking forward for your favorable action.

    Very truly yours,

    Ma. Susana SP. Santos


    Asst. Revenue District Officer

    For inquiries please refer to:


    Mark Jason I. Juego
    Compliance Section
    Nerma R. Valeria
    Chief Compliance Section
    Tel. No: 8556-6205

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