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Revenue Memorandum Circular · RMC

RMC 30-2024

To circularize the PH-Brunei Tax Treaty, which entered into force on January 25, 2024, and to prescribe where and how Tax Treaty Relief Applications or Requests for Confirmation invoking the treaty should be filed.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
30
Year
2024
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 30-2024 (issued February 26, 2024) circularizes the Agreement between the Philippines and Brunei Darussalam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (PH-Brunei Tax Treaty), which entered into force on January 25, 2024. Under Article 28 (Entry into Force), the Agreement applies to income derived from sources within the Philippines beginning January 1, 2025. Tax Treaty Relief Applications or Requests for Confirmation invoking the treaty must be filed with the BIR International Tax Affairs Division (ITAD) in Quezon City by the concerned Brunei tax resident, income payor, withholding agent, or authorized representative, using BIR Form No. 0901 (Application for Treaty Purposes) with the required documents pursuant to RMO No. 14-2021, as clarified by RMC No. 77-2021.