Lessee Information Sheet (LIS) — BIR Filing Guide
A complete guide for Philippine lessors and property owners on the Lessee Information Sheet requirement under Revenue Regulation No. 12-2011
What you'll learn in this Lessee Information Sheet guide
This Lessee Information Sheet (LIS) guide for the Philippines covers the BIR requirement under Revenue Regulation No. 12-2011, including who needs to file, semi-annual deadlines (July 31 and January 31), required documents, and how to submit to your RDO.
For more BIR compliance guides, also see our BIR Registration Guide , DOLE Employer Mistakes Guide , and Basic Bookkeeping Guide .
What Is the Lessee Information Sheet (LIS)?
The BIR Requirement Under Revenue Regulation No. 12-2011
The Lessee Information Sheet (LIS) is a mandatory BIR filing required under Revenue Regulation No. 12-2011. It requires all lessors — individuals or corporations who lease out residential, commercial, or industrial space — to submit information about their tenants to the BIR on a semi-annual basis.
Purpose of the LIS
The BIR uses the LIS to track taxable income from lease arrangements and to identify lessees who may not be declaring their rental expenses or who may not be registered with the BIR. It helps the BIR cross-reference rental income reported by lessors with rental expenses claimed by lessees.
Who Needs to File
All lessors who lease out space — whether residential apartments, commercial storefronts, office spaces, warehouse spaces, or industrial properties — must file the LIS. This includes individual property owners, corporations, partnerships, and even government entities leasing out space to private parties.
Why the LIS Matters for Property Owners and Landlords
Avoid Penalties and Surcharges
Filing the LIS on time keeps you compliant with BIR regulations and avoids costly penalties. Non-filing or late filing can result in a compromise penalty of PHP 1,000 to PHP 25,000 depending on the violation.
Proper Documentation of Lease Arrangements
The LIS forces you to maintain organized records of all your tenants, lease contracts, and rental terms. This documentation is valuable for tax audits, legal disputes, and when selling or transferring property.
Build BIR Transparency and Trust
Consistent compliance with BIR filings like the LIS builds a clean compliance record. If your business is ever audited, a history of timely filings works in your favor and reduces scrutiny.
Risks of Non-Compliance
Failure to file the LIS can trigger a BIR investigation of your rental income. The BIR may assess deficiency taxes, impose surcharges of 25%, interest of 20% per annum, and compromise penalties. Repeated non-compliance can lead to a full tax audit of your entire business.
How to Prepare Your Lessee Information Sheet (Step-by-Step)
Step 1: Gather All Tenant Information
Collect the following for each tenant: full name or business name, TIN (Tax Identification Number), registered address, contact details, lease start and end dates, monthly rental amount, and the specific unit or space being leased. Ensure all TINs are correct — incorrect TINs will cause the BIR to reject your filing.
Step 2: Obtain the Prescribed BIR Format
The LIS must follow the format prescribed under Revenue Regulation No. 12-2011. You can obtain the template from your RDO or download it from the BIR website. The format includes columns for lessee name, TIN, address, rental amount, and period covered.
Step 3: Fill Out the LIS Form
Enter all tenant information accurately. List each tenant separately, even if multiple tenants occupy the same building. Include the period covered (e.g., January to June 2026) and the date of preparation. Double-check all TINs and rental amounts before printing.
Step 4: Prepare Supporting Documents
Along with the LIS, prepare: certified true copies of each tenant's Contract of Lease, a building or space layout showing all leased units with proper addresses or references, and a soft copy of the LIS saved on CD/DVD or USB flash drive.
Step 5: Submit to Your RDO
Submit the complete LIS package to the Revenue District Office (RDO) where you are registered as a taxpayer. You can submit personally or through an authorized representative. Make sure to get a stamped received copy as proof of filing.
LIS Requirements Checklist
Make sure you have all of these before heading to the BIR:
Lessee Information Statement — in the prescribed BIR format under RR No. 12-2011, listing all tenants with their TIN, name, address, and rental details
Certified True Copy of Contract of Lease — one copy per tenant, certified by the lessor. Each lease contract must show the rental terms, period, and parties involved.
Building / Space Layout — a floor plan or layout of the entire area being leased, with proper unit/space addresses or reference numbers for each tenant's space
Soft Copy of LIS — saved on CD/DVD or USB flash drive, containing the digital version of the Lessee Information Sheet
Valid ID of the submitter — if submitting through a representative, include an authorization letter and the representative's valid ID
Filing Deadlines and Periods Covered
Two Filing Periods Per Year
The LIS is filed semi-annually, covering two periods each year:
| Filing Period | Period Covered | Deadline |
|---|---|---|
| 1st Semester | January to June | July 31 of the same year |
| 2nd Semester | July to December | January 31 of the following year |
Warning: Deadlines Are Strict
If the deadline falls on a weekend or holiday, file on or before the last working day before the deadline. The BIR does not accept late filings without penalties. Mark both July 31 and January 31 on your calendar and start preparing at least 2 weeks before the deadline.
How to Submit the LIS to BIR
Where to Submit
Submit the complete LIS package to the Revenue District Office (RDO) where you — the lessor — are registered as a taxpayer. If you own properties in multiple RDO jurisdictions, file with the RDO where your TIN is registered.
How to Submit
You can submit personally or through an authorized representative (with an authorization letter and valid ID). Bring the complete package: LIS form, certified true copies of lease contracts, building/space layout, and soft copy on CD/DVD/USB. The BIR receiving officer will check the documents and stamp your copy as received.
Get Your Stamped Received Copy
Always bring an extra copy of the LIS for the BIR to stamp as received. This stamped copy is your proof of filing. Keep it in your records for at least 10 years in case of a tax audit. Without proof of filing, the BIR may assume you never filed.
What If a Tenant Leaves Mid-Period?
If a tenant vacates during the covered period, you still need to include them in the LIS for that semester. List them with their lease start and end dates so the BIR knows exactly how long they occupied the space.
Tips for Staying BIR-Compliant as a Lessor
Keep Organized Tenant Records
Maintain a master file for each tenant containing: signed lease contract, tenant TIN, contact information, rental payment records, and any amendments to the lease. Update this file whenever a tenant changes or a lease is renewed.
Set Calendar Reminders for Both Deadlines
Set reminders for July 31 (1st semester) and January 31 (2nd semester) at least 2 weeks in advance. Start gathering tenant information and preparing documents early — do not wait until the last few days.
Maintain a Master List of Leased Units
Create a spreadsheet listing all your properties and units, with columns for tenant name, TIN, lease start/end, monthly rent, and unit reference number. This makes LIS preparation much faster — you just update the list and print.
Consult a Tax Accountant
If you have many tenants or complex lease arrangements, hire a tax accountant or BIR-accredited tax agent to handle your LIS filings. The cost of professional help (PHP 2,000-5,000 per filing) is far less than BIR penalties for errors or non-filing.
Always Get a Stamped Copy
Never leave the BIR office without a stamped received copy of your LIS. This is your only proof of filing. If the BIR later claims you did not file, the stamped copy is your evidence.
Common LIS Filing Mistakes to Avoid
Missing the Filing Deadline
The most common mistake. July 31 for the 1st semester and January 31 for the 2nd semester are strict deadlines. Late filing results in compromise penalties and may trigger a BIR investigation.
Incomplete Tenant Information
Missing or incorrect TINs, wrong addresses, or incomplete business names will cause the BIR to reject your filing or require resubmission. Always verify tenant TINs with the BIR eTIN system before filing.
Not Including Certified True Copies of Lease Contracts
Each tenant's lease contract must be certified as a true copy. Submitting photocopies without certification will be rejected. The lessor must certify each copy.
Missing the Building / Space Layout
The building or space layout with proper unit references is a required attachment. Many lessors forget this document. Prepare it once and update it only when the layout changes.
Forgetting the Soft Copy on CD/DVD/USB
The BIR requires a digital copy of the LIS on CD, DVD, or USB flash drive. Many lessors bring only the printed documents and are sent home to get the soft copy. Save the file before going to the RDO.
Filing with the Wrong RDO
The LIS must be filed with the RDO where the lessor is registered, not where the property is located. If you are unsure which RDO you belong to, check your BIR Certificate of Registration (Form 2303).
Conclusion: Stay Compliant, Avoid Penalties
Compliance Is Simple But Mandatory
The Lessee Information Sheet is not complicated — it requires basic tenant information, lease contracts, a building layout, and a soft copy. The challenge is meeting the deadlines and having all documents ready. Start preparing early and the filing will be straightforward.
Remember the Two Deadlines
July 31 for the January to June period, and January 31 for the July to December period. Mark both dates on your calendar, set reminders two weeks before, and never miss a deadline again.
Organize Your Records Early
The best time to prepare your LIS is not the week before the deadline. Maintain a master tenant list year-round, keep lease contracts organized, and update your building layout when tenants change. When the deadline approaches, you will only need to print and submit.
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