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BIR Ruling [DA-277-99]

BIR Ruling [DA-277-99] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 13, 1999

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May 13, 1999 BIR RULING [DA-277-99] Hon. Victor G. Garcia III Assistant Secretary Office of the Protocol Kagawaran ng Ugnayang Panlabas Lungsod ng Maynila S i r : We are returning to you herewith the letter dated March 10, 1999 of New Zealand Ambassador Graeme Waters which you transmitted to this Office under 1st indorsement dated March 16, 1999, requesting for the refund of real property taxes paid on the leased residence of the Head of Mission at 12 Banaba Road, South Forbes Park, Makati City. EHaCID Please be informed that real estate taxes are not internal revenue taxes imposed and collected by the Bureau of Internal Revenue; hence, this Office has no authority to grant the refund of the property taxes paid by the Ambassador on his leased residence. It is suggested that the aforesaid request be filed with the City Treasurer of Makati, pursuant to Art. 286, Rule XXX of the Rules and Regulations implementing the Local Government Code of 1991. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)

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