Summary
RR No. 15-2011 amends Section 5 (Transitory Provision) of RR No. 12-2011 on the tenants profile filing of owners and sub-lessors of commercial spaces.
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Key points
- Revised deadline. The first filing of tenants profile still covers tenants as of July 31, 2011. Owners and sub-lessors must now submit the required documents on or before November 2, 2011.
Who is affected
- Owners and sub-lessors of commercial establishments, buildings or spaces
Deadlines and effectivity
- Tenants as of July 31, 2011
- Submission on or before November 2, 2011
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.