BIR Ruling [UN-231-94]

July 29, 1994 BIR RULING [UN-231-94] Director Jerome J. Tagalog Office for Regional Concerns Presidential Management Staff Malacaang S i r : This refers to your Memorandum dated 25 July 1994, requesting our comments and recommendations on the issue regarding the high assessment level imposed on commercial buildings particularly in the Province of Siquijor. In reply, please be informed that this Office is without authority to pass upon the legality of a local tax ordinance imposing an assessment level of P175,000.00 for a commercial building in the said province. A real property tax is a local imposition and hence, beyond the jurisdiction of the Bureau of Internal Revenue whose powers and duties pertain only to the assessment and collection of all national internal revenue taxes, fees and charges and the enforcement of all forfeitures, penalties and fines connected therewith (Section 3, Tax Code, as amended). We therefore suggest that the matter be referred to the Department of Finance which has jurisdiction over the same. cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue