NYC Department of Finance - Statements of Audit Procedures

NYC Government Publication

NYC Department of Finance - Statements of Audit Procedures

Billboards and advertising signs are taxable premises under the New York City Commercial Rent Tax. Unless properly reported for CRT purposes, the base rent paid with respect to billboards has been difficult to discover because taxpayers frequently include the expense in advertising costs if they file NYC returns for the General Corporation Tax.

Agency

Finance, Department of (DOF)

Subject

Finance and Budget

Report type

Guide - Manual

Date published

2014-05-29

NYC Government Publication

NYC Department of Finance - Statements of Audit Procedures

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