BIR Ruling [DA-182-02]
BIR Ruling [DA-182-02] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 10, 2002
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October 10, 2002 BIR RULING [DA-182-02] Atty. Irma F. Valenzona 4th Floor Galleria Corporate Center EDSA Corner Ortigas Avenue Quezon City M a d a m : This refers to your letter dated September 25, 2002 requesting in effect for a rectification of BIR Ruling No. DA-219-2001 dated October 24, 2001 insofar as the description of the name of the city of the subject building, which is from Quezon City to Pasig City and Certificate of Title No. from PT-38664 to PT-67296. SAHIaD It appears from the second paragraph of the said ruling as follows: "It is represented that Robinsons Land Corporation, is the registered owner of a parcel of land located at ADB Avenue corner Poveda Road, Ortigas Avenue, Quezon City covered by TCT No. PT-38664 of the Registry of Deeds for Quezon City containing an area of 2,832 square meters . . ." (Emphasis supplied) The same should have read thus: "It is represented that Robinsons Land Corporation, is the registered owner of a parcel of land located at ADB Avenue corner Poveda Road, Ortigas Avenue, Pasig City covered by TCT No. PT-67296 of the Registry of Deeds for Pasig City containing an area of 2,832 square meters . . . This ruling supplement BIR Ruling No. DA-219-2001 dated October 24, 2001 insofar as the said details are concerned. We regret the inadvertence. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Assistant Commissioner Legal Service
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