Registered Owner of a House Erected on a Private Lot Belonging to Another, Required to File Income Tax Returns Required to File Income Tax Return
BIR Ruling No. 028-73 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 17, 1973
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October 17, 1973 BIR RULING NO. 028-73 Registered owner of a house erected on a private lot belonging to another, required to file income tax returns required to file income tax return . A house erected on land belonging to another is considered as immovable or real property. (Navarro vs. Pineda, G.R. No. L-18456, Nov. 30, 1963). Such being the case, as the registered owner of a house, taxpayer is considered a registered owner of real property. Hence, he is required to file an income tax return regardless of whether he derived any income or not for the taxable year. (Sec. 45 (3) (c), Tax Code).
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