Fixed Tax Required of Real Estate Dealers Leasing Properties
BIR Ruling No. 413-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 23, 1960
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September 23, 1960 BIR RULING NO. 413-60 The City Treasurer Cebu City S i r : In answer to your letter inquiring about the fixed tax required of real estate dealers leasing properties located in more than one place, please be informed that such dealers shall pay only one fixed tax based on the total rentals received by them. This tax may be paid in either of the places where the leased properties are located. Your telegram on the same subject matter was answered by us immediately after we received it. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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