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Maroc Maroc - BUSINESSMIRROR.COM.PH - A La Une - 13/Jan 16:01

Guidelines in the availment of tax treaty relief

IN 2021, the Bureau of Internal Revenue issued Revenue Memorandum Order (RMO) 14-2021, updating the procedures in availing tax reliefs under tax treaties. The BIR modified the manner of confirming entitlement to treaty benefits, in light of the pronouncement made by the Supreme Court in the case of Deutsche Bank AG Manila Branch v. Commissioner of Internal Revenue (GR 188550, August 19, 2013).

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