Real Estate Dealer's Fixed Tax Case of Mrs. Emma S. Ongsiaco, et al.

April 15, 1959 BIR RULING NO. 189-59 4th Indorsement Returned to the Regional Director, BIR Regional District No. 3, Manila, the entire record bearing on the real estate dealer's fixed tax case of Mrs. Emma S. Ongsiaco, Mrs. Norma O. Miller, and Mr. Raymond G. Ongsiaco. This Office has consistently held that co-heirs of rental property which has not been partitioned either judicially or extrajudicially are liable to the real estate dealer's fixed tax in their collective capacity; otherwise, they are liable in their individual capacity. The fact of whether or not the inherited property involved in the instant case had already been partitioned either judicially or extrajudicially has not as yet been duly established. Court records do not, however, disclose any judicial partition of the property in question. There remains to be established, therefore, whether or not there was extrajudicial partition. He is, therefore, advised to dispose of this case in accordance with the ruling contained in the second paragraph hereof. cdll (SGD.) JOSE ARAAS Commissioner of Internal Revenue