Contract of Lease for clearance building/space rented of BIR

April 18, 1995 REVENUE MEMORANDUM ORDER NO. 13-95 SUBJECT : Contract of Lease for Clearance Building/Space Rented of BIR TO : All Revenue Officials and Others Concerned To provide uniform standards/guidelines for determining the acceptable terms and conditions or contracts of lease and of the rental rates involved for building/spaces rented/to be rented by the BIR, the guidelines issued by the office of the Secretary. Department of Public Works & Highways (DPWH) dated March 8, 1988, copy thereof hereto attached, are hereby adopted. Also, in line with the decentralization policy of this Office, Regional Directors are hereby authorized to determine the reasonableness of the terms of the lease contracts and the rental rates thereof, with respect to the leasing of privately-owned buildings or spaces for BIR uses, without need to further approval by the BIR National office, subject to availability of funds in the regional office concerned and compliance with the standards or guidelines contained in the said DPWH issuance. As a general represents or approximate the value of what the BIR gets in terms of accommodation, facility and convenience from the leased building/space and the lessor gets equitable return of his/her capital or investment in the construction and maintenance of the building/space, including facilities provided. Additionally, to improve our existing facilities and further enhance our delivery to service to the taxpaying public, all Regional Directors are enjoined to negotiate with the lessor to leased by BIR by including in the lease contract a provision for such facilities like air-conditioning units, telephone system and similar facilities and to maintain these facilities in a good operating condition during the lease period. Attached is a proforma CONTRACT OF LEASE incorporating the DPWH standards/guidelines which can be adopted for the aforesaid purpose. LIWAYWAY VINZONS CHATO Commissioner of Internal Revenue