diff --git a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/providers/LLFirModuleWithDependenciesSymbolProvider.kt b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/providers/LLFirModuleWithDependenciesSymbolProvider.kt
index 57ed122c6e8..cbfa62c93ee 100644
--- a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/providers/LLFirModuleWithDependenciesSymbolProvider.kt
+++ b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/providers/LLFirModuleWithDependenciesSymbolProvider.kt
@@ -5,6 +5,7 @@
 
 package org.jetbrains.kotlin.analysis.low.level.api.fir.providers
 
+import org.jetbrains.kotlin.analysis.low.level.api.fir.stubBased.deserialization.JvmStubDeserializedBuiltInsContainerSource
 import org.jetbrains.kotlin.analysis.low.level.api.fir.stubBased.deserialization.StubBasedFirDeserializedSymbolProvider
 import org.jetbrains.kotlin.analysis.utils.collections.buildSmartList
 import org.jetbrains.kotlin.fir.FirSession
@@ -182,7 +183,14 @@ internal class LLFirDependenciesSymbolProvider(
     }
 
     private fun FirCallableSymbol<*>.jvmClassName(): JvmClassName? {
-        val jvmPackagePartSource = fir.containerSource as? FacadeClassSource ?: return null
-        return jvmPackagePartSource.facadeClassName ?: jvmPackagePartSource.className
+        val containerSource = fir.containerSource
+
+        return when (containerSource) {
+            is JvmStubDeserializedBuiltInsContainerSource -> containerSource.facadeClassName
+
+            is FacadeClassSource -> containerSource.facadeClassName ?: containerSource.className
+
+            else -> null
+        }
     }
 }
diff --git a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/JvmStubDeserializedBuiltInsContainerSource.kt b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/JvmStubDeserializedBuiltInsContainerSource.kt
new file mode 100644
index 00000000000..4ecf7c76232
--- /dev/null
+++ b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/JvmStubDeserializedBuiltInsContainerSource.kt
@@ -0,0 +1,45 @@
+/*
+ * Copyright 2010-2023 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.analysis.low.level.api.fir.stubBased.deserialization
+
+import org.jetbrains.kotlin.descriptors.SourceFile
+import org.jetbrains.kotlin.resolve.jvm.JvmClassName
+import org.jetbrains.kotlin.serialization.deserialization.IncompatibleVersionErrorData
+import org.jetbrains.kotlin.serialization.deserialization.builtins.BuiltInSerializerProtocol
+import org.jetbrains.kotlin.serialization.deserialization.descriptors.DeserializedContainerAbiStability
+import org.jetbrains.kotlin.serialization.deserialization.descriptors.DeserializedContainerSource
+
+/**
+ * Container source for deserialized declarations from ".kotlin_builtins" file.
+ *
+ * [facadeClassName] points to a facade class (e.g. "kotlin/LibraryKt") and
+ * is used to differentiate between different builtins files.
+ *
+ * We have a dedicated container source for such declaration because we don't want
+ * them to be identified as belonging to a facade class.
+ *
+ * For that specific reason, this class **DOES NOT** implement
+ * [org.jetbrains.kotlin.load.kotlin.FacadeClassSource],
+ * because compiler backend might use instance checks to detect
+ * regular facade files.
+ *
+ * See for KTIJ-27124 for an example of an issue in IR lowerings.
+ */
+internal class JvmStubDeserializedBuiltInsContainerSource(val facadeClassName: JvmClassName) : DeserializedContainerSource {
+    override val incompatibility: IncompatibleVersionErrorData<*>?
+        get() = null
+
+    override val isPreReleaseInvisible: Boolean
+        get() = false
+
+    override val abiStability: DeserializedContainerAbiStability
+        get() = DeserializedContainerAbiStability.STABLE
+
+    override val presentableString: String
+        get() = "Declarations from ${BuiltInSerializerProtocol.BUILTINS_FILE_EXTENSION} file '${facadeClassName}'"
+
+    override fun getContainingFile(): SourceFile = SourceFile.NO_SOURCE_FILE
+}
diff --git a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/StubBasedFirDeserializedSymbolProvider.kt b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/StubBasedFirDeserializedSymbolProvider.kt
index 09d58b790ce..964e556b2c0 100644
--- a/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/StubBasedFirDeserializedSymbolProvider.kt
+++ b/analysis/low-level-api-fir/src/org/jetbrains/kotlin/analysis/low/level/api/fir/stubBased/deserialization/StubBasedFirDeserializedSymbolProvider.kt
@@ -29,6 +29,8 @@ import org.jetbrains.kotlin.name.*
 import org.jetbrains.kotlin.psi.*
 import org.jetbrains.kotlin.psi.stubs.impl.*
 import org.jetbrains.kotlin.resolve.jvm.JvmClassName
+import org.jetbrains.kotlin.serialization.deserialization.builtins.BuiltInSerializerProtocol
+import org.jetbrains.kotlin.serialization.deserialization.descriptors.DeserializedContainerSource
 import org.jetbrains.kotlin.utils.addToStdlib.ifNotEmpty
 
 typealias DeserializedTypeAliasPostProcessor = (FirTypeAliasSymbol) -> Unit
@@ -177,7 +179,17 @@ internal open class StubBasedFirDeserializedSymbolProvider(
         }
     }
 
-    private fun getFacadeContainerSource(file: KtFile, origin: KotlinStubOrigin?): JvmStubDeserializedFacadeContainerSource {
+    private fun getContainerSource(file: KtFile, origin: KotlinStubOrigin?): DeserializedContainerSource {
+        if (file.virtualFile.extension == BuiltInSerializerProtocol.BUILTINS_FILE_EXTENSION) {
+            require(origin is KotlinStubOrigin.Facade) {
+                "Expected builtins file to have Facade origin, got origin=$origin instead"
+            }
+
+            return JvmStubDeserializedBuiltInsContainerSource(
+                facadeClassName = JvmClassName.byInternalName(origin.className)
+            )
+        }
+
         return when (origin) {
             is KotlinStubOrigin.Facade -> {
                 val className = JvmClassName.byInternalName(origin.className)