BIR Ruling [DA-224-96]
BIR Ruling [DA-224-96] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 3, 1996
Full text
July 5, 1996 BIR RULING [DA-224-96] Mr. Laureano C. Santiago Acting Executive Director Department of Foreign Affairs Manila S i r : This refers to your letter dated March 14, 1996 relative to Note No. MAN 035/96 dated March 5, 1996 of the Embassy of the Republic of Singapore inquiring as to whether it is exempt from the payment of its share of real estate tax for common areas in condominium units owned by the Government of the Republic of Singapore. In reply, please be informed that the real estate tax is a local tax collectible by the local government units and not by the Bureau of Internal Revenue. It is, therefore, suggested that your query be addressed to the Bureau of Local Government Finance, Department of Finance, Manila, which has jurisdiction over the matter. cdtech Very truly yours, ALICIA P. CLEMENO Assistant Commissioner (Legal Service)
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