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Lessee Information Statement - Reportorial Requirement For Establishments Leasing or Renting Out Spaces For Commercial Activities

BIR required all Lessor and sub lessor to submit a Lessee Information Statement at least twice a year
Lessor and Lessee of a Commercial Space Should Read This
A. Objective of the BIR Revenue Regulations No. 12-2011:
Ø Owners or Sub-lessors of commercial spaces have to make sure that they are transacting only with BIR-registered taxpayers.
B. BIR registered taxpayer should have:
Ø Tax Identification Number (TIN)
Ø BIR Certificate of Registration
Ø Duly registered receipts, sales or commercial invoices in compliance with SEC 237 and 238 of the Tax Code.

C. Transitory Provision for the year 2011 Reports on Lessee Information Due on:
Tenants as of July 31, 2011 - Reports due on or before September 1, 2011.
Ø Space layout of the entire area being leased with proper space address or reference
Ø Certified true copy of contract of lease per tenant
Ø Lessee Information Statement using Excel format – printed copy and soft copy stored in a CD-R




CLICK IMAGE TO INCREASE SIZE OF THE LESSEE INFORMATION STATEMENT

D. Where to file the reports:
The information must be submitted under oath to the BIR Revenue District Office (RDO)
E. Regular filing of reports starting 2012:
Tenants as of December 31st of the previous year- Reports due every 31st of January.
Tenants as of June 30th of the current year - Reports due every 31st of July.
Ø Space layout of the entire area being leased with proper space address or reference
Ø Certified true copy of contract of lease per tenant
Ø Lessee Information Statement using Excel format – printed copy and soft copy stored in a CD-R




CLICK IMAGE TO INCREASE SIZE OF THE LESSEE INFORMATION STATEMENT
F. Monitoring of Compliance by the Revenue District Officers (RDO)

Ø The Reportorial requirements must validate through the BIR’s Integrated Tax System (ITS) database the registration profile of the tenants.
Lessee’s information in the Lessee Information Statement should match the BIR registration profile of the tenants in the BIR database.
G. Penalty Clause
Tax Code
SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation.
Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply such correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law
- upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement

- upon conviction therefor, be punished by a fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.
SEC. 267. Declaration under Penalties of Perjury
Any declaration, return and other statements required under this Code, shall, in lieu of an oath, contain a written statement that they are made under the penalties of perjury. Any person who willfully files a declaration, return or statement containing information which is not true and correct as to every material matter shall, upon conviction, be subject to the penalties prescribed for perjury under the Revised Penal Code.
To read the full Revenue Regulations No. 12-2011 (RR No. 12-2011) CLICK HERE


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“7 Essential Secrets Of A Successful Business Revealed!” Part 1






1. YOU

“The Buck Stops Here”

Responsibility start and end with you as the business owner, partner or as a stockholder.

You are not an entrepreneur just because:

a. You have the capital.
b. You have a business.
c. You quit your job and sell any product you can sell.

You are an entrepreneur if:

a. With or without the capital, you can still continue to operate the business

The 2 most common source of financing is bank loan and collection of your sales. Entrepreneur applying for a bank loan credit does not mean that you have a capital problem but to prepare the business for any emergency if you will have any liquidity issue in the future, with proper planning the available cash can be use as a leverage together with your bank loan to fund bigger projects.

Making a lot of sales is not the only stage of a revenue cycle. The first stage is to establish a credit limit for every client. Doing this you will manage your uncollected sales because you already made an early estimate if how much a client can really pay.

b. Willing to learn your business. Have a business that everyone wants to copy
and not just copying what is the new business craze.

Remember pearl shake craze, flavored potato fries craze? Current business craze flavored Potato twist - What is the difference with the flavored potato fries?

In a business craze, only the 1st and 2nd top selling business will really make it big. 3rd and 4th of the market share will have to think of a really great strategy to get a share of the pie.

c. The most important character that you should have is to be a problem solver. Everything start and end with you. The business will not end after 5 or 6 pm, no holidays or sick leave.

You will work longer hours if you will not use the 2nd essential secret.

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Like this blogpost so I will know if many people wants me to continue the 7 part series.

Learn Then You Can Teach, Teach Then You Can Learn More

Continuous learning is a very big part of my life. Learn as much as you can so you can share more quality information to more people. Sharing and training people would remind you of the key ideas that you should not forget and will open your mind to a more deeper understanding of a topic.
After few days of publishing a post ”List of Requirements for CPA Accreditation”, I decided to Google search for more information about the topic. Guess what website appears on the first page of Google search
My blogspot appears in the first page - 1st website


My facebook fan page is in the first page - 9th website.

Literally I pause for a few seconds thinking how should I react. The website looks so familiar and the facebook page is so familiar to me . I felt really excited that I can really help more accountants, businessman, and give more value added service to my clients through priceless information that can easily be found by Google search.
My mission for this blogsite is to inform more people with priceless information that can really help them in their industry but I did not expect that I will also inform myself. This experience motivated me to create more valuable informative post for more people to benefit.
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You can also email me if you also want to share information to other readers. CLICK HERE

Zonal Values

CLICK THE “Zip Excel File” to download the list of Zonal Values
Revenue District Office
Department Order No.
RDO No. 1-Laoag CityLaoag City and All Municipalities 
Zip Excel File
25-03
RDO No. 2-Bantay, Ilocos SurAll Cities and All MunicipalitiesZip Excel File
076-2014
RDO No. 3-San Fernando City, La UnionSan Fernando City and All Municipalities
Zip Excel File
081-2014
RDO No. 4-Calasiao, West Pangasinan
Cities & All Municipalities 
Zip Excel File
2-2012
RDO No. 5-Alaminos, West PangasinanAll MunicipalitiesZip Excel File
7-07
RDO No. 6-Urdaneta, East PangasinanUrdaneta City and All MunicipalitiesZip Excel File
34-2012

Revenue Region 2 - CAR (Cordillera Administrative Region)
Revenue District Office
Department Order No.
RDO No. 7-Bangued, AbraAll Municipalities Zip Excel File
8-09
RDO No. 8-Baguio CityBaguio City Zip Excel File
17-98
RDO No. 9-La Trinidad, BenguetAll Municipalities Zip Excel File
40-02
RDO No. 10-Bontoc, Mt. Province
All Municipalities 
Zip Excel File
39-02
RDO No. 11-Tabuk, Kalinga-Apayao
All Municipalities 
Zip Excel File
2-2010
RDO No. 12- Lagawe, IfugaoAll Municipalities Zip Excel File
33-09

Revenue Region 3 - Tuguegarao, Cagayan
Revenue District Office
Department Order No.
RDO No. 13-Tuguegarao, Cagayan 
Tuguegarao City and All  Municipalities 
Zip Excel File
57-2015
RDO No. 14-Bayombong, Nueva Viscaya 
All Municipalities 
Zip Excel File
23-03
RDO No. 15-Naguilian, Isabela 
All Cities and All Municipalities 
Zip Excel File
17-02
RDO No. 16-Cabarroguis, Quirino 
All Municipalities 
Zip Excel File
19-2014

Revenue Region 4 - San Fernando, Pampanga
Revenue District Office
Department Order No.
RDO No. 17A-Tarlac City
Tarlac City and All Municipalities
Zip Excel File
52-2014
RDO No. 17B-Paniqui, Tarlac
Anao, Camiling, et. al 
Zip Excel File
54-2014
RDO No. 18-Olongapo City
City and All Municipalities 
Zip Excel File
48-07
RDO No. 20-Balanga, Bataan
Balanga City and All Municipalities 
Zip Excel File
51-2014
RDO No. 21A-North PampangaAngeles City and All Municipalities Zip Excel File
36-05
RDO No. 21B-South PampangaSan Fernando City, Apalit, et. al Zip Excel File
35-05
RDO No. 22-Baler, AuroraAll Municipalities Zip Excel File
51-02
RDO No. 23A-North Nueva Ecija
San Jose City and All Municipalities 
Zip Excel File
4-05
RDO No. 23B-South Nueva EcijaCabanatuan City, Bongabon, et al Zip Excel File
4-05

Revenue Region 5 - Caloocan
Revenue District Office
Department Order No.
RDO No. 24-Valenzuela CityZip Excel File
22-03
RDO No. 25A-Plaridel, Bulacan
Malolos City, Balagtas, et al 
Zip Excel File
29-09
RDO No. 25B-Sta. Maria, Bulacan
San Jose Del Monte City, Angat, et al 
Zip Excel File
29-09
RDO No. 26-Malabon/NavotasZip Excel File
32-09
RDO No. 27 - Caloocan CityZip Excel File
086-2014

Revenue Region 6 - Manila
Revenue District Office
Department Order No.
RDO No. 29-Tondo/San NicolasZip Excel File
14-2011
RDO No. 30-Binondo, Manila
Zip Excel File
21-03
RDO No. 31-Sta. Cruz, ManilaZip Excel File
34-03
RDO No. 32-Quiapo/Sampaloc/San Miguel/Sta.MesaZip Excel File
35-03
RDO No. 33-Intramuros/Malate/ErmitaZip Excel File
36-03
RDO No. 34-Paco/Pandacan/Sta. AnaZip Excel File
37-03
RDO No. 35-Romblon, Romblon
Zip Excel File
58-02
RDO No. 36-Puerto Princesa City, PalawanZip Excel File
23-97
RDO No. 37-San Jose, Occidental Mindoro
Zip Excel File
57-02

Revenue Region 7 - Quezon City
Revenue District Office
Department Order No.
RDO No. 28-Novaliches, Quezon City
Zip Excel File
099-2014
RDO No. 38-North Quezon City
Zip Excel File
21-2015
RDO No. 39-South Quezon City
Zip Excel File
38-03
RDO No. 40-Cubao, Quezon CityZip Excel File
23-2015
RDO No. 41-Mandaluyong CityZip Excel File
100-2014
RDO No. 42-San Juan CityZip Excel File
22-2015
RDO No. 43A-East PasigZip Excel File
49-2012
RDO No. 43B-West PasigZip Excel File
94-2014
RDO No. 45-Marikina CityMarikina City
Zip Excel File
42-03
RDO No. 45 - Marikina CityAntipolo, Rodriquez, Montalban, San Mateo, Teresa
Zip Excel File
9-2000
RDO No. 46-Cainta-TaytayAll Municipalities
Zip Excel File
20-2015

Revenue Region 8 - Makati City
Revenue District Office
Department Order No.
RDO No. 44-Taguig-PaterosZip Excel File
35-2012
RDO No. 47-East Makati
Zip Excel File
23-2012
RDO No. 48-West Makati
Zip Excel File
11-2010
RDO No. 49-North MakatiZip Excel File
63-97
RDO No. 50-South Makati
Zip Excel File
1-2012
RDO No. 51-Pasay City
Zip Excel File
38-09
RDO No. 52-Parañaque City
Zip Excel File
4-08
RDO No. 53A-Las Pinas CityZip Excel File
10-97
RDO No. 53B-Muntinlupa City
Zip Excel File
26-2014

Revenue Region 9 - San Pablo City
Revenue District Office
Department Order No.
RDO No. 54A-Trece Martirez CityTagaytay City, Trece Martirez City, et al
Zip Excel File
39-07
RDO No. 54B-Rosario, North CaviteCavite City, Bacoor, et al
Zip Excel File
13-2010
RDO No. 55-San Pablo CitySan Pablo City and All Municipalities
Zip Excel File
55-02
RDO No. 56-Calamba, LagunaCalamba City and All Municipalities
Zip Excel File
39-2010
RDO No. 57-Biñan City, LagunaCities and All MunicipalitiesZip Excel File
11-2015
RDO No. 58-Batangas CityBatangas City and All Municipalities
Zip Excel File
32-2010
RDO No. 59-Lipa City
Cities and All Municipalities
Zip Excel File
60-2014
RDO No. 60-Lucena CityCity and All Municipalities
Zip Excel File
16-2010
RDO No. 61-Gumaca, QuezonAll Municipalities
Zip Excel File
31-2010
RDO No. 62-Boac, MarinduqueAll Municipalities
Zip Excel File
7-09
RDO No. 63-Calapan, Oriental MindoroCities and All Municipalities
Zip Excel File
30-06

Revenue Region 10 - Legaspi City
Revenue District Office
Department Order No.
RDO No. 64-Daet, Camarines Norte
All Municipalities
Zip Excel File
35-06
RDO No. 65-Naga City
Naga City and All Municipalities
Zip Excel File
6-09
RDO No. 66-Iriga City
Iriga City and All Municipalities
Zip Excel File
20-97
RDO No. 67-Legazpi City
Legazpi City and All Municipalities
Zip Excel File
9-09
RDO No. 68-Sorsogon, Sorsogon
All Municipalities
Zip Excel File
34-97
RDO No. 69-Virac, Catanduanes
All Municipalities
Zip Excel File
52-02
RDO No. 70-Masbate City, MasbateMasbate City and All Municipalities
Zip Excel File
17-2000

Revenue Region 11 - Iloilo City
Revenue District Office
Department Order No.
RDO No. 71-Kalibo, Aklan
All Municipalities
Zip Excel File
27-2014
RDO No. 72-Roxas City
Roxas City and All Municipalities
Zip Excel File
041-2014
RDO No. 73-San Jose, Antique
All Municipalities
Zip Excel File
21-2012
RDO No. 74-Iloilo City
City and All Municipalities
Zip Excel File
26-2012
RDO No. 75-Zarraga, Iloilo City
Passi City and All Municipalities
Zip Excel File
082-2014

Revenue Region 12 - Bacolod City
Revenue District Office
Department Order No.
RDO No. 76-Victorias City, Negros OccidentalCities and All Municipalities
Zip Excel File
30-02
RDO No. 77-Bacolod City
All Cities and All Municipalities 
Zip Excel File
65-02
RDO No. 78-Binalbagan, Negros OccidentalAll Cities and All Municipalities
Zip Excel File
105-2014
RDO No. 79-Dumaguete City, Negros OrientalCities and All Municipalities
Zip Excel File
17-2010

Revenue Region 13 - Cebu City
Revenue District Office
Department Order No.
RDO No. 80-Mandaue City
All Cities & Municipalities
Zip Excel File
5-09
RDO No. 81-Cebu City North
Zip Excel File
36-07
RDO No. 82-Cebu City South
Zip Excel File
46-07
RDO No. 83-Talisay, CebuAll Cities and All Municipalities
Zip Excel File
44-02
RDO No. 84-Tagbilaran CityCity and All MunicipalitiesZip Excel File
29-03

Revenue Region 14 - Tacloban City
Revenue District Office
Department Order No.
RDO No. 85-Catarman, Northern Samar
All Municipalities
Zip Excel File
34-02
RDO NO. 86-Borongan, Eastern Samar
All Municipalities
Zip Excel File
15-2000
RDO No. 87-Catbalogan, Western Samar
Calbayog, Catbalogan City and All Municipalities
Zip Excel File
19-2010
RDO No. 88-Tacloban City
Tacloban City and All Municipalities
Zip Excel File
44-96
RDO No. 89-Ormoc City
Ormoc City and All Municipalities
Zip Excel File
22-02
RDO No. 90-Maasin City, Southern Leyte
Maasin City and All Municipalities
Zip Excel File
28-06

Revenue Region 15 - Zamboanga City
Revenue District Office
Department Order No.
RDO No. 91-Dipolog City
Dipolog City and All Municipalities
Zip Excel File
50-02
RDO No. 92-Pagadian City
Pagadian City and All Municipalities
Zip Excel File
28-97
RDO No. 93B-Zamboanga, Sibugay
Ipil, Roseller T. Lim, Titay and Tungawan
Zip Excel File
12-2010
RDO No. 93A-Zamboanga City
Zamboanga City
Zip Excel File
15-2010
RDO No. 94-Isabela, Basilan
All Municipalities
Zip Excel File
51-95
RDO No. 95-Jolo, Sulu
All Municipalities 
Zip Excel File
6-96
RDO No. 96-Bongao, Tawi-Tawi
Other Municipalities
Zip Excel File
54-02

Revenue Region 16 - Cagayan De Oro City
Revenue District Office
Department Order No.
RDO No. 97-Gingoog City
Gingoog City and All Municipalities
Zip Excel File
36-02
RDO No. 98-Cagayan de Oro City
Cagayan de Oro City and All Municipalities
Zip Excel File
37-05
RDO No. 99-Malaybalay, BukidnonAll MunicipalitiesZip Excel File
23-02
RDO No. 100-Ozamis City, Misamis OccidentalCities and All MunicipalitiesZip Excel File
11-2000
RDO No. 101-Iligan City
Iligan City and All Municipalities
Zip Excel File
26-05
RDO No. 102-Marawi City
Marawi City and All Municipalities
Zip Excel File
36-99

Revenue Region 17 - Butuan City
Revenue District Office
Department Order No.
RDO No. 103-Butuan City
Butuan City and All Municipalities
Zip Excel File
13-2015
RDO No. 104-Bayugan, Agusan del SurAll Municipalities
Zip Excel File
30-05
RDO No. 105-Surigao CityCity and All Municipalities
Zip Excel File
61-2013
RDO No. 106-Tandag City, Surigao del Sur
Tandag City and All Municipalities
Zip Excel File
12-2015

Revenue Region 18 - Koronadal City
Revenue District Office
Department Order No.
RDO No. 107-Cotabato CityCotabato City and All Municipalities
Zip Excel File
36-2015
RDO No. 108-Kidapawan, North Cotabato
All Municipalities
Zip Excel File
38-2014
RDO No. 109-Tacurong City, Sultan Kudarat
Tacurong City and All Municipalities
Zip Excel File
25-2014
RDO No. 110-General Santos CityGeneral Santos City and All Municipalities
Zip Excel File
50-2015
RDO No. 111-Koronadal CityCity and All MunicipalitiesZip Excel File
29-2015

Revenue Region 19 - Davao City
Revenue District Office
Department Order No.
RDO No. 112-Tagum City, Davao del NorteCities and All Municipalities
Zip Excel File
6-2013
RDO No. 113A-West Davao CityBaguio, Calinan Districts, et al
Zip Excel File
41-02
RDO No. 113B (132)-East Davao CityAgdao, Buhangin Districts, et al
Zip Excel File
41-02
RDO No. 114-Mati, Davao OrientalAll Municipalities
Zip Excel File
53-02
RDO No. 115-Digos, Davao del SurAll Municipalities
Zip Excel File
91-96
Source : http://www.bir.gov.ph/index.php/zonal-values.html


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