RMC No. 72-2015 — Announces the entry into force, effectivity and applicability of the Philippines-Qatar Double Taxation Agreement

BUREAU OF INTERNAL REVENUE REPUDLIC OF THE PHILIPPINES DEPARtMENt OF FINAnCE EUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION NOv 0 2 2015 - 2:24 P.M Wao

RECEIVED

Date: 0ctober 28, 2015

REVENUE MEMORANDUM CIRCULAR NO. 4&-Y015

SUBJECT Entry into Force. Effectivity and Applicability of the Philippines-

Qatar Double Taxation Agreement

TO All Internal Revenue Officers, Employees and Others Concerned

concerned: For the information or guidance of all internal revenue officers, employees and others

covered by the Agreement, including taxes withheid at source on income paid to non-resident, for Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains has entered into force on 19 May 2015. Pursuant to Article 28(2) thereof, the Agreement shall have effect in respect of taxes any taxable period beginning on or after the first day of January next following that year in which the Agreement enters into force. The Agreement between the Government of the Republic of the Philippines and the

Philippines. For this purpose the concerned Qatari resident income earner or an authorized Relief from Double Taxation) together with the required documents specified at the back of the Room No. 811. Bureau of Internal Revenue. National Office Building, Diliman, Quezon City. representative of the latter should file a duly accomplished BIR Form No. 0901 (Application for form, pursuant to Revenue Memorandurn Order (RM0) No. 72-2010. Agreement should be filed with and addressed to the International Tax Affairs Division (ITAD) at Tax Treaty Relief Applications (TTRA) invoking the Philippines-Qatar Double Taxation

This Circular should be given the widest publicity possible

QUREAU OF INTERNAL REVENUE NTERNAL COUMUNCATIONS DIVISION KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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