Skip to main content
BIR Issuancesby BetterGov.phBeta
Official source
Browse issuances
Revenue Memorandum Circular · RMC

RMC No. 74-2023

To prescribe standard templates for a "Sworn Statement" and a "Sworn Declaration" to be submitted by domestic corporations that receive multiple foreign-sourced dividends qualified for income tax exemption pursuant to Section 27(D)(4) of the Tax Code, as amended.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
74
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 74-2023, issued July 5, 2023, prescribes standard templates for a "Sworn Statement" and a "Sworn Declaration" to be submitted by a domestic corporation when it receives multiple foreign-sourced dividends that qualify for income tax exemption under Section 27(D)(4) of the Tax Code, as amended. The provided text is a summary only; the actual templates and any procedural details are not shown.