Effect on Tenant in Case of Sale of Leased Houses at Public Auction

March 25, 1958 BIR RULING NO. 204-58 Miss Ida Ikdal P. O. Box 1048 Manila M a d a m : Reference is made to your letter dated December 18, 1957, requesting information on how, as a tenant of one of Mr. Antonio Dimayuga's houses located at the corner of Arellano and Vito Cruz Sts., the sale at public auction of said houses for the satisfaction of his tax liabilities will affect you. You also wish to be informed of the proper party to whom you should pay your monthly rentals. In answer thereto, I have the honor to inform you that, for want of bidder in the auction sale held on December 27, 1957, the aforesaid property, together with others owned by Mr. Dimayuga, have been re-advertised for sale. At any rate, should the property in question be ultimately purchased by a bidder or forfeited to the Government, as the case may be, Mr. Dimayuga shall still be entitled to the possession and rents thereof until the expiration of the time allowed for redemption, which is one year from the date of such sale or forfeiture. cdll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue