Reportorial requirement for lessors
This Regulation was
issued to ensure that all owners or sub-lessors deal only with BIR-registered
taxpayers-lessee.
The
Regulation requires the owners/sub-lessorsto submit every 31st of
January (for tenants as of 12/31 of previous year) and 31fLof_July (for
tenants as of 6/30 of current year), in hard or soft copies: 1 the building
space layout for entire area being leased with proper
unit/space address or reference; 2. Certified True Copy of Contract
of Lease per tenant; and 3 the Lessee Information Statement in the prescribed
format illustrated in
the Regulation. The first filing of tenants profile will
cover tenants as of July 31, 2011. All owners/sub-lessors are required
to comply by submitting the above documents on or before September 1, 2011. The
deadline was later extended until November 2. 2011 pursuant to RR No.
15-2011. The Regulation also provides for sanctions for non-compliance of the
requirements set forth thereon.
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