BIR Ruling [DA-279-99]
BIR Ruling [DA-279-99] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 13, 1999
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May 13, 1999 BIR RULING [DA-279-99] 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 Note No. 25-99 of Her Britannic Majesty's Embassy which you transmitted to this Office under 1st indorsement dated March 17, 1999, requesting for a certification that the Ambassador's Residence located at 102 Cambridge Circle, North Forbes Village, Makati, is exempted from real estate taxes, as required by the City Government of Makati for the issuance of a renovation permit. AaSCTD 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 exemption from payment thereof. It is suggested that the aforesaid Note be referred to the Bureau of Local Government-Finance who has jurisdiction on the matter. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)
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