Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Tax Treaty Benefits in the Philippines: How to File a TTRA with the BIR
Tax treaty benefits in the Philippines are claimed by filing a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
China–Philippines Tax Treaty Benefits: How Nonresidents Claim Relief
Understand China–Philippines tax treaty benefits and how to file a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
Tax Treaty Relief in the Philippines: How to Apply with the BIR
Learn how to file a Tax Treaty Relief Application with the BIR in the Philippines, including the forms, documents, and deadlines under RMO No. 72-2010.
Tax Treaty Relief vs. BIR Rules: When Administrative Deadlines Cannot Defeat Treaty Benefits
Supreme Court rules that failure to file a prior tax treaty relief application with the BIR does not automatically forfeit a taxpayer's right to preferential rates under an international tax treaty.