RMO No. 26-2020 — Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013

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REVENUE MEMORANDUM ORDER NO. 2(c - 2030

Subject: this Purpose Revenue Memorandum Orders No. 2-2013 and 3-2013 Prescribing the Use of the Revised Exchange of Information Manual, Awending for

To: All Revenue Officers, Employee ind Others Concerned

jurisdictions pursu nt to the EOI provisions of existing and effective tax treatiesIt is under the supervision of the designated Philippine Competent Authority, the Commissioner of Internal Revenue Manual by the EOI Unit of the International Tax Affairs Division (ITAD) and by all officers of the Bureau of Internal Revenue (BIR) whose functions relate to the assessment or collection of, the by the exchange of information provision of the relevant tax treaty. The EOI Unit is responsible for carrying out exchanges of information, incoming or outgoing, between the Philippines and foreign tix enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered This Order is issued to prescribe the use of the revised Exchange of Information (EOI) Working

incoming EOI requests, e , from receipt of the EOI request, to gathering of the requested information to outgoing EOI requests, e., from initiating an EOI request to the receipt of the information supplied recommendation of the Global Forum on Transparency and Exchange of Information for Tax Purposes suthority to implement the EOI on behalf of the Commissioner and prescribes the manner of initiating group requests. by the EOI Officers and the revenue officers of the different Revenue District Offices and other offices of the BIR, to the provision or supply of the requested information to the requesting foreign tax jurisdiction; by the requested foreign tax jurisdiction; and, to spontaneour EOI. These are made in response to the (the Global Forum) to be able to respond to all requests for information in a timely manner. These are also consistent with the Ease of Doing Business and Efficient Government Service Delivery Act of 2018 Fin tly, this EOI Working Manual now defines the respective duties of some BIR officials with delegated The revised EOI Working Manual now cont ins the streamlined internal processes related to

the BIR are hereby enjoined to follow the guidelines set forth in the revised EOI Working Manual, Therefore, wher processing EOI requests, EOI Officers and other concerned revenue officers of

manner and maintaining confidentiality at all times. especially in regard to initiating outgoing EOI requests, responding to incoming EOI requests in a timely

Commissioner for Legal Service, shall remain responsible for updating *nd enhancing this revised EOI Working Manual when necessary to effectively implement the intermationally agreed standards on transparency and exchange of information for tax purposes, which is being monitored and reviewed by the Global Forum. The EOI Unit, in consultation with the Deputy Commissioner for Legal Group and the Assistant

the widest dissemination and publicity possible. All mternal revenue officers, employees and others concerned are enjoined to give this Circular

Commong B'3 gyeue aeuay CAESAR R. DULAY

Notable Differences between the Oid and Revised Exchange of Information (EOI) Working Manuals

Old EOI Working Manual sign EOI documents Only the Commissioner could The following officials are now allowed to sign EOI documents Revised EOI Working Manual Authority Orders (RDAOs) No 2-2019 and 3-2020 on behalf of the Commissioner pursuant to Revenue Delegatio

Letter to Government Agencies Outgoing EOI Requests EOI Documents Letter to BIR Offices Authonty Fimal Reply Letter to Banks and Other Financial Acknowledgment letter to foreign tax authority Partial Authority Insttutions Reply to to Foreign Foreign Tax tx Divis1on Chief, ITAD Signatory DCIR, Legal Group ACIR, Legal Service

is ilso consistent with the Ease of Dong Business and Efficient recommendation of the Global Forum during the second round of review of the Philippines' compliance with the internationally Government Service Delivery Act of 2018. The streamlining of EOI processes was made in response to the agreed standards on exchange of information in June 2018 This

Request for informaton was assessment of taxes only for the purpose of of, the enforcement or prosecution in respect of, or the exchange of infonmation provision of the relevant tax treaty. Request for infotmation may relate to assessment or collection determination of appeals in relation to, the taxes covered by the

within 5ixty (60) days notficaton Fot accountholder shall be made banking information, to from the of appeals in relation to, the taxes covered by the exchange of infonmaton provision of the relevant tax treaty officers and prosecution officers may lkewise request for requrement Thus, not only examiners ate encouraged to initiate a request for information excepton from the time-specific, post-exchange notificaton information Even the action officers and the Chief of ITAD may initate 1 request if the informaton is necessary in the preparahon of treaty rulngs, or if, based on the latter's evaluaton, it is necessary for the assessment or collection of, the enforcement or prosecution in fespect of, or the determination Duning the second round of peet teview, the Global Forum tecommended that the Philppines should ensure that there is 2n Collection

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receipt of the letter of request Since the Philippines cannot dispense with the post-exchange 22-2018 which mandates the sending of notce to the taxpayer notification requtrement, it issued Revenue Regulattons (RR) No. only after receipt of cominunucaton from the fequesting junsdiction, and the tequesting jursdiction has substantiated its junsdicton that the investgaton has already attained finalty n cases where notficaton is lkely to undermine the chance of success of the investgaton conducted by the requesting

request for a deferment of the notfication based on these grounds.

included. Group request was not The provisions of RR No 22-2018 have aiready been included in included m complance with the EOI standatd the revised EOI Working Manual The manner of tutiatng an EOI group request was already

information is usually 60 days, The period provided within which to provide the The requested office or taxpayer shall be given a shorter period (usually 30 days) within which to provide the information, subject to extension which shall not exceed 30 days

anothet 30 days subiect to extension for template for outgoing EO1 The Model Templates were hikewise tevised, especially the

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Table of Contents

Abbreviations and Acronyms 4

The EOI Work Manual

s

Introduction 5 Purpose of the Manual ... 5 Roles 6

Competent Authonty 6 EOI Minager 6 EOl Officer 6 F1eld Officer

Contents. 1

Ch apter 1 -- Outgoing and Incoming Requests

1 1 Types of Information 8 12 Outgoing Requests. making a request to a treaty partne 9

Introduction , Procedures to be followed when making a request to a trea aty partner 9 Step 1 Logging the request . , Step 2 Validating the request 10 Step 3 Working on the request 10 Step 4 Obtaining a response to the request 1 13 Incoming Requests. receiving a request from a treaty partner 12

Introduction : 12 Step 1 Logging the request 12 Step 2 Validating the request 13 Step 3 Working on the request 13 Step 4: Responding to the request 13 Chapter 2 -- EOI Database System 14

2 1 Data contents 14 2 2 Procedure 15 Chapter 3 -- Gathering Information 15

Introduction 15 3 1 Procedutes to gather informaton 15 Chapter 4 -- Banking Informatior 16

Introduction 16

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41 Procedures to ga ther banking information 16 Chapter 5 -- Spontaneous EOI 1

Introducton 17

5.1 Sending information spontaneously 18 52 Receiving spontaneous erchange 18 Chapter 6 -- Confidentalty 19

Introducton : 19 6 1 General procedures applying to access to electronic and physical records 20 6 2 Sending information to 1 foreign competent authority 20 6 3 Competent authonty sending information to other areas of the tax admintstration . 20 6 4 Translaton 2 65 Confidentality stamp 21 6 6 Disclosure in certain specific cire 21 6 7 Noufication to Taxpayer 22 6 8 Competent Authority Meetings 2 Chapter 7 -- Useful Contacts 23 Appendix 1 -- Checklist of What to Include in a Request 26 Appendix 2 -- Checklst of What to Include in a Response 2 Appendix 3 -- Model Templates for EOI 28

Model Template 1. 29 Model Termplate 2 32 Model Template 3 33 Model Teinplate 4 34 Model Template 5 35 Model Template 6 36 Model Template 7 :3 Model Template 8 38 Model Template 9 39 Model Template 10 40 Model Template 11] 41 Model Template 12 42 Model Template 13 43 Model Template 14 44

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CEN

Abbreviations and Acronyms

AMLC Ant-Money Laundering Council B Bureau of Immigraton BIR Bureau of Intemal Revenue BOC Bureau of Customs BSP Bangko Sentral ng Pilipinas CIR Comnissioner of Internal Revenue DFA Department of Foreign Affairs DTA Double Taxaton Agreement DTI Department of Trade and Industry EOI Exchange of Infoimation EOIR Exchange of Information on Request IC Insurance Commission ITAD International Tax Affairs Division ITS Integrated Tax System LRA Land Registration Authonty LTO Land Transportation Office LTS Large Taxpayer Service MAC Mullateral Convention on Mutual Administrative

Assistance in Tax Matters MAP Mutual Agreement Procedures NBI National Burcau of Investigation PPC Philppine Postal Corporation PSA Philippine Statstics Authorty RA Repubhc Act RDAO Revenue Delegaton Authority Orders RDO Revenue Disttict Office RR Revenue Regulatons SEC Securties and Exchange Commission SEOL Spontaneous Exchange of Information TIEA Tax Informauon Exchange Agteement TIN Tax Idenufication Number

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Thc EOI Work Manual

Introduction

admunistratons around the world face greater challenges to the proper enforcement of their tax laws standards of transparency and effective exchange of infoimaton (EOl), to combat tax avoidance Due to the increasing mobility of capital, technology and labor across natonal borders, tax better resort than to rely on intematonal co-operation, through the implementation of international and to the discovery of tax fraud To meet the challenges of globalization, tax authorities have no

and evasion

taxes legally and justly due them and provides means for their tax adminustratons to uncover tar EOI ensures the proper allocation of taxing nights between the contracung states, the payment of

avoidance and tax evasion schemes being employed by taxpayers The ulumate obiective of EOI is to instll in the minds of every taxpayer that there are no more safe hivens for those who intend to hide thelr assets and income.

In the Philippines, the EOI Unit of the Bureau of Internal Revenue's (BIR) Internatonal Tax Affairs contributes to the proper implementation of the tax administration's policies on tax comphance Information Exchange Agreernents (TIEAs), the Mululateral Convention on Mutual Administrative Division (ITAD) is responsible for catrying out exchanges of information with forcign tax zdministrations pursuant to exisung and effective Double Taxation Agreements (DTAs), Tax Assistance in Tax Matters (MAC) and other related instruments or agreements The EOI Unit also

Invesugation (NBI) and third-party informaton holders For outgoing EOI requests, on the rights and in complying with its treaty obligations To obtain the requested infotmation, including. govetnment agencies (e.g. Securities and Exchange Commission (SEC), Land Registration Authority Money Laundering Council (AMLC), Land Transportaton Office (LTO), National Bureau of but not limited to, ownership, accounting, idennty, tax, property and banking informaton, the EOI Service (LTS) and other relevant offices, the local banks and other financial institunons, other Postal Corporation (PPC), Bangko Sentral ng Pilpinas (BSP), Insurance Cominission (IC), Ant- other hand, revenue officers of the BIR whose functions relate to assessment or collection of, the request for informaton from foreign tax administratons, thru the EOI Unit, to ensure that only the depends on the good communication and coordinaton between the EOI Unit, on one hand, and the requesting revenue officers, on the other hand EOI may be on request (EOIR), spontaneous (SEOD and automatc For incoming EOI fequests, the EOI Unit plays a strategic role for the tax administraton in exercising its international Unit shall seck the assistance of the revenue district offices (RDOs) of the BIR, the Large Taxpayer (LRA), Bureau of Immigration (BD, Buteau of Customs (BOC), Department of Trade and Industry (DTD), Department of Foreign Affars (DFA), Philippine Statstics Authonty (PSA), Philppine enforcement or prosecution in respect of, or the detenminaton of appeals in relaton to, the taxes covered by the exchange of informaton provision of the relevant tax treaty are encouraged to real transacuons are declared in the tax retums of the tixpayers under investigation Effective EOI

Purpose of the Manual

either EOIR or SEOI, to set out the processes and procedures within the EOI Unit, including the new manner of communicaton and delivery of informaton and docuinents from the start untl the This Manual has been developed to provide gudance on the proper implementation of the EOI,

end of the process, and to clanfy the respective roles and responsibihtes of the different offices of

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the BIR, other government agencles and third-party informaton holders m providing or obtaining information, without violating the confidentahty provision of the relevant internanonal instrument

Roles

Competent Authority

responsible for the communicatons with the treaty parmer and for maintairing effectve working The competent authofity is responsible for the effective implementaton of the provisions of DTAs. relatonships with cotnpetent authonties in other countries TIEAs, MAC and other intemational taxabon instruments In particular, the competent authorty is

ensures that the rules apphicable to exchange of informaton, particularly the confidentality of informaton exchanged, are respected and consistently applied EOI can only take place between competent authonties or their authorized representatives This

pursuant to 'an international convention or agreement on tax matters is the Commussioner of In the Philppines, the designated competent authority for the purpose of erchanging inforination complying with our EOI obhgatons in a tmely manner The EOI documents and the officials authorized to sign them ate as follows Internal Revenuc (CIR) : However, pursuant to Revenue Deleganon Authonty Orders (RDAOs) No 2-2019 and 3-2020, the CIR's responsibilites have now been delegated to the Deputy Chief of ITAD, with the end view of streamlining the EOI processes pursuant to Republic Act (RA) No 11032, or the Ease of Doing Business ind Efficient Govermment Service Delivery Act, znd Commissioner (DCIR) for Legal Group, Assistant Commissioner (ACIR) for Legal Service and

EOI Documents Acknowledgment letter to foreign tax authority Letter to Government Agencies Letter to BIR Offices Partial Reply to Foreign tax Authorty Letter to Banks and Other Financial Institutons Outgoing EQI Reques ts Final Reply to Foreign Tax Authoty Signatory Division Chief, ITAD ACIR, Legal Setvice DCIR, Legal Group

EOI Managet

tokes on the appropriate responsibilities of the EOI Officer The Manager will make an annual report on the effecuveness of the Unit with proposals for of informaton processes and for monitoring the quahty and efficiency and effectiveness of the Unit The Chief of ITAD, being the Managet of the EOI Unit, is responsible for managing the exchange iinprovement The EOI manager may process some of the EOI cases personally and, in such cases,

EOI Officer

researching and obtaining information The EOI Officer is also responsible for opening the post The EOI Officer is responsible for checking and logging fequests received and sent and for

and date starmping requests, putting a cover sheet with clearly visible confidentiality nouce as well as

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applying confidentialty stamps to outgoing responses

Field Officer

The field officer is a revenue officer whose functions relate to the assessment or collection of, the enforcement or prosecuton in respect of, or the deteiminaton of appeals in relaton to, the taxes covered by the exchange of informition provision of the relevant tax treaty who may initate a request for information through the EOI Unit. For incoming requests, the field officer may be tasked by the EOI Unut to obtain informaton for a treaty partner

Contents

The Manual contains the following chapters

Chapter 1 Covets the procedures to be undertaken to deal with outgoing and incoming EOI requests and with spontaneous exchanges;

Chapter 3 Sets out how to gather information from systeins within the tax administrauon Chapter 2 Concerns the EOI Database System, Chapter 5 Covers the procedures to be undertaken to deal with spontaneous exchanges of Chapter 4- Concerms the accessing of bank infotrnation, and from third parties including other government agencies,

Appendix 1 Contains a checklist of what to include in a request; Chapter 6 Covers confidentiahty; Chapter 7 Contains useful contacts, informaton,

Appendix 2 Contains a checklist of what to include in a response, Appendix 3 Contatns model templates for EO1

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Chapter 1 -- Outgoing and Incoming Requests

11. Types of Information

A tax official may, in the course of an examinaton or audit, need nformation which has not been provided by the taxpayer of thelr agent and which does not appear to be avalable within the country. The infotmaton may be avalable in the countiy of a treaty partner

This information can help to ensure that the terms of the treaty are correctly appled For example, credit can be given for tax paid abroad against tax due in this country on the same income This may happen where a withholding tax has correctly been levied in the other country on certain dividend income Informaton can also be used to make tax assessments and to detect and counter cases of avoidance and evasion

Information which is requested from a treaty partner must be "foresecably relevant" to the tax affairs being examined The terin "foreseeably relevant", currently used in Article 26 of the OECD Model Tax Conventon, is intended to provide for information to be exchanged to the widest possible extent, but excludes "fishing expeditions" or requests that are unlikely to be relevant to the tax affairs of a given taxpayer It covers information in respect of all persons (e.g. not limited to persons that are resident in either contracting state or natonals thereof), in both civil tar matters and criminal tax matters, such as tax fraud and evasion The obligaton to exchange information that is "foreseeably relevant" pursuant to 1 treaty is inandatory Older treates often use the word "necessaty" for "foreseeably relevant" and these terms are considered equivalent

The infotmaton requested may relate to taxpayers, whether individuals and/or companies, or to a group of taxpayers not individually identfied (ze. group requests) In order not to be considered a fishing expedition, the foreseeable relevance of group requests must be sufficiently demonstrated In such cases, the requestng competent authority should provide

a detaled descripuion of the group and the specific facts and circumstances that have led to

an explanation of the apphicable law and why there is reason to believe that the taxpayers in the request,

the group for whom informaton is requested have been non-comphant with that law supported by a clear factual basis (typically, such factual basis could emanate in previous investigations or voluntary disclosure ptograms), and the taxpayers in the group an explanation on how the requested information would assist in determining comphance by

Furthermore, information requests do not consttute "fishing expeditons" solely because they do not ptovide the name or address (or both) of the taxpayers under eraminaton or investgaton In such cases, the requesting competent authonty should include other infotmation sufficient to identify the taxpayers (eg bank account details or credit catd numbers). The requested infotmation may be directy available within or at the disposal of the tax administraton (informaton on the tax return, atnount of taxes paid, et), ot inay be held by a third party (for example, the taxpayer, an employer or a financial insttution or other government agencies)

Common types of informa tion may include

Property owned or used Residence status Tax paid abroad RIIRFALCF INTERNAL PFVENUF

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Incotne and expenses

Identty of beneficial and legal owners of legal entites, arrangements and bank accounts Bank account balances and transactions Directors and shareholders of companies Company registration Accounts including business records and invoices

1.2 Outgoing Requests: making a request to a treaty partner

Introduction

administratons provided there is a legal basis for exchange of information, such as an existing and Tax administrauon may need mformaton from foreign competent authorities to apply our tax laws cortectly and ensute taxpayer complance We can request such information from foreign tax effecuive DTA, TIEA or the MAC.

Revenue officers whose functons relate to the assesstment or collecton of, the enfotcement or prosecution in respect of, or the determinaton of appeals in relation to, the taxes covered by the the competent authority and must be channelled through the EOI Unit "The following procedures EOI provisions of our DTAs All requests for informaton froin treaty partners must be made by should be adopted in all cases where we make a request to another State for tax information exchange of infotmaton provision of the relevant ta1 treaty are not enttled to request information from, or exchange infomation directly with, foreign tax jurisdictions This would be a breach of the

Before making 1 request for information from another country, we are expected under the terms of our treates to use all means avalable or exhaust all administrative : nedies in our own jurisdictor to obtain the information, except in the rare cases where these would give rise to disproportonate difficulnes

Procedures to be followed when making a request to a treaty partner

These procedures mirror those which apply in the case of an incoming request

Step 1:Logging the request Step 2: Validating the tequest Step 3: Step 4: Obtaining a response to the requett Working on the request

Step 1: Logging the request

All requests for infotmaton to a foreign tax adiministraton initated by revenue officers

of information proviston of the relevant tax treaty are to be addressed to the office of the whose functions relate to the assessment or collection of, the enforcement or prosecution in competent authonty or his/her authofized representative, coursed thtough the Office of the respect of, ot the detenminaton of appeals in relation to, the taxes covered by the eichange

ITAD Treaty officers of ITAD may request for information that is necessary n the Assistant Commissioner for Legal Service, and marked for the attention of the Chief of evaluaton of tax treaty relief applications fled by or on behilf of a non-resident income earner to ensure that benefits are only accorded to those who are entitled under the treaty.

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The Chief of ITAD may hkewise initate a request fot inforination if, based on his/het

In fespect of, or the determination of appeals in relation to, the taxes covered by the evaluation, it is necessary for the assessment or collection of, the enforcement or prosecuton exchange of information provision of the relevant tax treaty When such a tequest is recerved in the office of the competent suthority or the Office of the Assistant Commissioner for Legal Service, it should be delivered directly to the EOI Unit of ITAD on the day it is received The officer opening the request should stamp it with the date

The Chief of ITAD should immediately indorse the EOI request to the EOI Section Chief of receipt and pass it immediately to the Chief of ITAD.

An acknowledgment letter should then be sent by the EOI Manager, mra registered mall or for recording of the case in the EOI database system, which shall include the name of the taxpayer under investigation, date of receipt, requested State and include details of the electroric mail (e-mail), to the revenue officer/concerned BIR office initiating the request requested information, atnong others

Step 2: Validating the request

The EOI Section Chief will conduct a prelminary examination to see if the request is valid by verifying if

an EOI arrangement exists with the requested State.

the request deals with periods or taies whiuch ate covered by the DTA or TIEA, the request has been apptoved by the Head of Office ot his/her authorized the request should be sent to a different jufisdiction,

representativc, the information provided is sufficient and the request is clear, and speafic the revenue officer has used all possible means available to obtain the information, and the infofmaton is "necessary" or "foresecably relevant" If no EOI agreement exists with the requested jurisdiction ot if the tequest deals with penods or tixes which are not covered by the DTA or TIEA, the revenue officer/concerned BIR office should be notfied in wuiting and the case shall be imimedately closed If the EOI request is vald, the EOI Secuon Chief will then allocate the case to an EOI Officer and record this on the database

Step 3: Working on the request

The EOI Officer shall make a case docket using the filing reference generated by the EOI Tracking System and shall put a cover sheet with clearly visibie confidentiality nouce. Once the file has been opened it should be stored in the 'open case out' folder in the secure filing range It shall only be taken out by the EOI Officer when it is being worked on If the infotmaton provided is insufficient, the requestor should be infotmed in writing and advised to provide additional details to allow the request to be sent If all the tequirements to the request for information are met, the EOI Officer should prepare the letter-request for information to the foreign competent authority ensuring that the request is addressed to the Competent Authority of the other jurisdiction or his/her authofized representative All supporung documents should be attached, and the request shall then be reviewed by the EOI Section Chief and Chief of ITAD before forwirding the same to the competent authority or his/her authorized representatve for signing In cases where notifying the taxpayer would undermine the success of the investgauon, the foreign competent authonty shali be requested not to contact the taxpayer before the

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terinination of the investigaton Moreover, if the case is particularly urgent, it must be so

The request should be complete and comprehensive and include as inuch detal as possible Providing all the relevant facts will enable the foreigh competent authority to understand quickly what is needed so the case can be dealt with efficiently An incoinplete request wll stated in the request cause delays Appendix 1 ptovides a Checklist of what to include in a request

The EOI officer will track progress of the infoimation request. The Phippine competent The request and any att chments should be sent by secute traceable mail, eg registered letter authonity may ask the foreign competent authority for progress reports or status updates, for tracking and tracing purposes quoting the reference numbet

after 30 days, if an acknowledgment of the request has not been received, or after 90 days, if the informaton or a status report on the request is not received by then, and

The EOI Officer should immediately update the database every time an action is taken on the file, and should insert an alert for a new review date or manually record the next action at regular intervals thereafter, depending on the circumstances.

Signed copies of all cotrespondence should be kept on the file. to be taken in the EOI database, as the case may be

Step 4: Obtaining a response to the requcst

Responses received from a foreign competent authorty wll be addressed to the coimpetent authority or his/her authorized representative and should be delivered directly to the EOI The Case Officer should verify the informaton received against the fequest sent If the Unit of ITAD on the day they are received The maul clerk should stamp the response with the date of receipt and transmit it inmediately to the Chief of ITAD All responses should be Seen and signed by the Chief of ITAD as a record of receipt. response is perceived to be incomplete or inadequate, noufy the treaty partner of such

When the response obtained is found to be complete, an acknowledgment letter should be prepared for sighature by the competent authonty or his/her authonzed representative The EOI Officer should provide the inforinaton to the revenue officer who requested it Receipt of informaton should be acknowledged within seven (7) days deficiency

The EOI Officer will prepare a covering letter with a request for feedback to be signed by

Relevant documents should bear a confidentalty stimp to make the concerned revenue the Chief of ITAD.

officer aware of the confidental nature of the inforinaton and his/het obligatons in that

In some cases, large amounts of information regarding many taxpayers may be received Only a portion of that information may be required by the requesting office of the BIR and it respect

Is the responsibility of the EOI Officer to ensure that only the specific infomation needed is

Once the case has been closed, place it in the 'closed case out' folder in the secure filing tange forwarded

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13 Incoming Requests: receiving a requett from a treaty partner

Introduction

The tax administration aims to meet the highest interhattional standards in EOI for tax purposes established within which rephes are expected to be given to EOI requests from treaty partners As a For this reason, tequests should be dealt with as quickly as possible and clear timelines have been

general rule

Where the nformaton requested is held by the tai administraton or another govemment agency, the inforinaton should be sent to the requesting State's competent authority within

Where the information is not held by the tax administraton or another goverhinent agency, the informaton should be sent to the requesting State's competent authority within 6 months from feceipt of the request. 90 days from receipt of the request

The process of responding to a request for exchange of infotmation can be divided into different steps described below

Step 4:Responding to the request Step 3: Step 1:Logging the requett Step 2: Working on the fequest Validating the request

All of these steps are time sensitive given the requirernent to meet the above deadlines

Step 1: Logging the request Mail recerved from a foreign competent authonty will be addressed to the competent authonty or his/her authorized representative and should be passed directly to the EOI Unit of ITAD on the day it is received The officer opening the request should stamp it with the date of receipt and pass it immediately to the Chief of ITAD All requests should be seen and Sighed by the Chief of ITAD as a record of receipt. The Chief of ITAD shall then indorse

the case to the EOI Secton Chief Upon teceipt, all requests and other docuinents related to an EOI case should be stamped

The EOI Section Chief should create a new record of the request on the EOI database and with a clearly visible confidentrality notice (sec Chapter 6 -- Confidenttalty)

insert the details of the case (re. case name, date of receipt, foreign reference numbet, requesting State and include detauls of the infotmaton request, etc) A case reference number will be allocated Once the new case record has been created, an acknowledginent letter should be prepared

The acknowledgment letter should advise the requesting State that we will contact the for signature and issue by the competent authority or his/her authorized representative All information requests should be acknowledged within seven (7) days taxpayer concerned directly for the infotmaton, if necessary, unless the requesting State has already indicated that it wishes to avoid noufying the taxpayer under examinaton or

If the request has to be translated, this should be done immediately so as to avoid any delays investgaton

In the case or the requesting State should be asked (within seven (7) days) if it cin provide 2 translation (see Chapter 6 4 -- Translatron)

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Step 2: Validating the request All requests will be examined by the EOI Secton Chief upon receipt The request wil be returned to the requesting State if

it ts not covered by an existing and effective DTA or TIEA, ot 1t deals with periods, or taxes, which are not covered by the DTA or TIEA, or

If the information provided is insufficient to process the case, then, depending on the hght of the relevant treaty requirements, and that the request is cleat, specific and relevant The EOI Section Chief will also exarmine the validity and completeness of the request in the circumstinces, the competent authoty will ask the requestng State, by letter, to provide It is not signed by an authorised person from the requesting State (to be checked against the request should have been sent to a different jurisdicton the list of competent authotties annexed), ot

more details to allow the tequest to be processed or return the request explauning the reason, : g not enough informaton to identify the taxpayer (whether identified by name or otherwise). or the reason for the request is not clear The EOI Section Chief, after consultation with the Chief of ITAD, will prepare the response for signature by the

Where a request is considered to be invald or incomplete, the requesting State should be If the request is valid, the EOI Section Chief will allocate the case to an EOI Officer The houfied of the deficiency within sixty (60) days from receipt thereof. If the request is partly Incomplete, information will be provided only for the part of the request that is valid competent authonty or his/her authorized representative Chief of ITAD or EOI Section Chief may take responsibihty for working on some cases, including those which are complex or sensitive

Step 3: Wotking on the fequest The EOI Officer shall make a case docket using the filing reference generated by the EOI

Once the file has been opened it should be stored in the 'open case in' folder in the secure Tracking System and shall put a cover sheet with clearly visible confidentiality nouice filing range It shall only be taken out by the EOI Officer when it is being worked on The EOI Officer should note whether the requesting State has assigned any particular urgency to the request and whether they have asked that the taxpayer not be contacted

The Case Officet is responsible for gathering the infotmaton needed to respond to a request and drafting a response Chapter 3 -- Gatherng Informattox provides further guidance on this The EOI Officer should immediately update the databise evety time an action is taken on the fle, and should insert an alert for a new review date or manually record the next action directy

Keep signed copies of all cofrespondence on the file to be taken, as the case may be

Step 4: Responding to the request Once the information needed to respond to a request has been gathered, the EOI Officer

response should be prepared to infoim the requesting authotity, as soon as possible, that the competent authofity are correct before passing the letter to the EOI Manager Where it has not been possible, despite best efforts, to obtain the information requested, ? should draft a response to the request, for review by the EOI Section Chief and/or Chief of ITAD, and for signature by the competent authority or his/her authorized representative. informaton cannot be provided and the cause/s for such failure The EOI Officer should ensure that the name and address of the requesting State's

Appendix 2 provides a Checklst of what to include in a response Exchanges should not be

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delayed by seeking to provide every item on the list The requesting State may be oblged, in certain cases, to copy the information that has been

Within 90 days from receipt of the request, the competent authority or his/her authorized provided to the taipayer being investigated. Rephes should be drafted with this in mind representative shall issue a status update (if no informaton is avalabie), an interim teply (if

Stamp all documentation being sent to the requeshng State with an offical stamp to the some of the requested pieces of infoimaton ate available) of a final reply (if all of the Always emphasize in the body of the reply whethet it is an update, interim or final reply of the relevant DTAs/TIEAs, as appropriate The covering letter should also state that the shall be done every 90 days untl a final reply is issued. effect that the use and disclosure of all information fumished is governed by the provisions information is being exchanged n accordance with the EOI provisions of the relevant requested pieces of informaton are available) Issuance of status updates/interim replies

DTA/TIE Keep a signed copy of the reply on the file Regular feedback between competent authorities is important to encourage cooperation and to improve the effectiveness of EOI. For this reason, ask treaty partners to provide an assessment or a feedback on the usefulness of the informaton provided when issung a final

Once the case has been closed, put the Fle in the 'closed case in' folder in the secure filing range reply

Chapter 2 -- EOI Database System

21 Data content

The EOI database is a case-tracking systein for managing requests and assists the EOI Unit of ITAD to keep track of progress on information requested. The system captutes data in relation to both outgoing and incotming requests

The database contains the following Reference numbers of both countres for the erchange Status of the case (open/closed/re-opened) Due date for response Identity details for each person or entity including naine, address, date of birth, and taxpayer

Dates request was sent and received Name of other jurisdichon Details of contact in other jurisdiction (name, phone number and e-mail address) idenufication number

EOI officer assigned to the exchange Summaty of the information requested

Last acton date Actons taken

Actons due

Date final response issued/received Reminder for next action due Summaty of information provided

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2.2 Procedure

The EOI database is updated when a new request has been issued ot received, when actions are taken and when the case has been closed

The database allows the user to input an alert for follow-up tasks to be carned out, eg. to The database provides a template for entering the detals of the case Issuc a feiminder to a bank when a reply has not been received to a request for information

Whenever an action is taken, the EOI Officer should enter details and also indicate a follow within the deadlines given

up action in the "Acton Due" field and a date for "Next Action Due" The database terinds the EOI Officet and the EOI Manager when a task is due so as to avoid missing any deadlines

Chapter 3 -- Gathering Information

Introduction

Incoming tequests are allocated by the Chief of ITAD/EOI Secuon Chief to one of the EOI Officers in the Urut. The EOI Officer to whom the case is allocated is responsible for researching. obtaintng and collating the information requested

This Chapter provides gudance on how to collect information in order to tespond to a request for exchange of informaton and what to include in a response The work to respond to a request should be catried out, 2s far as possible, within the EOI Unit, using the access to the Integrated Tax Systern (ITS) of the BIR However, it will often be necessary to involve other offices within the tax administration or other govetnment agencies or other information holders The guidehnes on confidentality (descrbed in Chapter 6 - Confidentality) must be followed in any case where it is necessary to contact another unit of the tax administration or another information holder to gather information

31 Procedures to gather information

To the eitent possible, EOI Officers should search for the infotmation requested on the ITS Where the case is one that the EOI Unit can respond to without the need to refer to another area of the tax administration, the case wll be passed to one of the EOI Officers to draft a response Where it is necessary to contact an RDO or other offices of the BIR, a letter should be prepared for signature and issue by the competent authority or his/her authotized

Replies should be sent by the concerned officer within the prescnbed perod (eg usually thirty (30) days from the date of the letter) indicated in the letter and falure to comply with representative, requesting the assistance of that office in obtaining the information required the request shall be dealt with administratively The handling EOI Officer shall update the

Where it is necessary to contact a third party or another government agency, draft a letter EOI database and set an alert for follow-up

requesting the third party or agency concerned to supply the requested information within a specified ume The said letter shall be signed by the competent authority or his/her authonized reptesentative. The handling EOI Officer shall update the EOI database and set an alert for follow-up T O NTFRNA REWENUE n Page 15 of 45

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Where informaton is provided by an RDO or by other government agency, an The EOI database should be updated when the requested inforinaton and documentaton is If the person concemed has not replied within the specified tirne, make further contact period (less than 30 days) to respond If that further peniod elapses without a full response, acknowledgment letter should be sent, thanking the person that provided the informaton for (preferably by phone) with that person to find out why thete is a delay Give a further short review the request with the EOI Manager to decide the next acton to take received All documentiton should be checked by the EOI Officer to make sure it corresponds to the request

their asststance The EOI Officer will prepare the response to the request (see Chapter 2) Appendix 2 Stamp all documentaton being sent to the requesting State with an official stamp stating provides a checklist of what to include in a response (although exchanges should not be "THIS INFORMATION IS FURNISHED UNDER THE PROVISIONS OF A TAX delayed by seeking to provide every item on the list)

TREATY AND ITS USE AND DISCLOSUREARE GOVERNED BY THE

infotmaton is being exchanged in accordance with the provisions of the relevant legal PROVISIONS OF SUCH TAX TREATY" The covering letter should also state that the

instrument. Put - photocopy of the signed reply on the file.

Chapter 4 -- Banking Information

Inttoduction

known as the Exchange of Information on Tax Matters Act of 2009, provides for the authouity of Secton 6(F) of the Tax Code of 1997, as amended by Republic Act (RA) No. 10021, otherwise the CIR to inquire into the bank deposits and other related information held by financal insttutons of a specific taxpayer or taxpayers subject of a request for the supply of tax infoimation from a foreign tax 2uthority pursuant to an intermational convention or agreement on tax matters to which the Philippines is a signatory or a party.

4.1 Procedutet to gather banking information

The EOI Manager or the EOI Secton Chief should check that sufficient infotmaton has Hiving checked the request, the EOI Manager or the EOI Section Chief should allocate the bank) If the request is incomplete, call or send an e- mal imnediately to the foreign been recerved to identify the account holder and the bank or financial insttution (hereafter competent authority asking for the missing infotimauon

Formal requests to banks need to be approved and signed by the competent authority or his/her authorized representative The letter allows the bank fifteen (15) days from the date of teceipt of the letter to provide requesting the necessary infonmation request to an EOI Officer, who will prepate the request to the bank Prepare a letter addressed to the bank concerned

the tequested informaton or to explain why it is unable to do so The EOI Officer should allow three (3) to five (days) days for delivery of the letter and set an alert for a new review date ot manually record the nert acton to be taken in the EOI database, as the case may be. If the informaton has not been received within the specified deadline, the EOI officer

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If the bank does not reply to a request within the perlod specified, a subpoena ot sutnmons documents with the confidentality stamp and prepare a letter of response addressed to the requesting state for signature by the competent authonty or his/her authonzed If a bank needs additonal tine within which to submit the requested informaton, it can request an extension, which should not be more than thirty (30) days from the date of Inserted in the EOI database to reflect the extension The EOI Officer should also contact the competent authority of hts/her authotized representative, and then delivered to the bank If the bank fails to comply with the subpoena or summons, the matter should be referted to bank has falled to provide the informaton requested and that the mattet has been referred to the Prosecution Division for enforcement action should follow up immediately with the bank by phone call or e-mal receipt of the original notce When this happens, an alert for a new review date should be the bank to explain that a subpoena or summons will be issued if a reply is not recerved before the specfied deadhine should be prepared by the EOI officer, for review of the EOI Manager, and to be signed by by registered mal An alert for a new review date should be inserted into the EOI database the Prosecution Division The EOI Manager should prepare the papers for submission to the Prosecution Division At the same time, the requesting State should be notfied that the When the informaton is received frotn the bank, the EOI Officer should stamp the to reflect the deadline indicated in the subpoena

representative

Chapter 5 -- Spontancous EOI

Introduction

DTAs and the Mulnlateral Convention provide for the spontancous exchange of infotmation, but revenue officer comes across detatls of income or a transaction that appears to be taxable in another countty but where the tax due may not have been paid. This allows treaty partners to discover tax evasion in specific cases, as well as general tax evasion schemes Instances of double non-taxation may also be uncovered in this way TIEAs usually do not Spontaneous exchanges are patticularly valuable in uncovering specific cases of tax evasion The opportunity for providing spontaneous informaton usually arises when

Spontaneous exchange may occur where

There are grounds fot suspecting that there may be a significant tar loss by the treaty partner A person iable to tax obtains a reducton in, or an exermption from, tax in one State which would give fise to an increase in tax or to lability to tax in the other State

There ite grounds for supposing that a loss of tax may result from artficul transfers of Business dealings between a person lable to tax in one State and a person hable to tax in the other State are conducted through one ot more States in such a way that a loss of tax may profits within groups of enterprises. result in one of the States, or in both

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5.1 Sending information spontaneously

determinaton of appeals in relaton to, the taxes covered by the exchange of informaton provision to the assessment or collecton of, the enforcement or prosecuton in respect of, or the of the relevant tax treaty for a spontaneous exchange to another State, the following procedures Where informaton is received frotn the RDO or any other office of the BIR whose functons relate

apply When the proposed spontaneous eichange is recetved in the office, it should be delivered The EOI Managet should create a new record for the exchange on the EOI database and The EOI Manager should conduct a preliminary examination to see if exchange is vald by All spontaneous exchanges of information to a foreign tix administration should be verifying if an approptiate EOI arrangement exists with the requested State If no agreement channelled through the office of the competent authority or his/her authorized directly to the EOI Unit on the day it is received The officer receiving the proposal should stamp it with the date of receipt and pass it immediately to the EOI Manager insett the detals of the case (l. case name, date the case was received, State involved and The informaton should be reviewed to consider whether it may be useful to the other that the taxpayers involved can be identfied and the nature of any tax evasion scheme can be include details of the type of infotmation, identfying the erchange as spontaneous et) erists with the State to which informanon would be sent, the revenue officer proposing the exchange shall be notified n writing and the case shall then be closed representative, marked for the attention of the EOI Manager. foreign competent authority and to ensure that the information is as complete as possible, so

The following points should be mentioned in the exchange to the revenue officer/conceined BIR office initiating the exchange An acknowledgement letter (or e-mal) or request for more infotmaton should then be sent understood The nature of the information that was gathered. deal with the exchange efficiently. All relevant facts, so that the foreign competent authority that recetves the exchange can

An explanauon as to why the informaton is thought to be of interest to the other

Ask the foreign competent authonty to provide feedback on the usefuiness of the Staimp all documentation being sent to the receiving State with an official stamp to the effect DTAs, et The covering letter should also state that the infotmanon is being exchanged in informaton provided to help improve future exchanges that the use and disclosure of all infotmaton furnished is governed by the provisions of our accordance with the terms of the relevant DTA The source of the information provided, e g. tax return, third party information, cte Details of how the infotmaton was obtained competent authonty

5.2 Receiving *pontaneous exchange

The procedures for handling an incoming spontaneous exchange are as follows Mal received from a foreign competent authonty will be addressed to the competent authority and should be passed directly to the EOI Unit on the day it is recetved The officer teceiving the letter should stamp it with the date of receipt and pass it iminediately to the The EOI Manager should create a new record for the spontaneous exchange in the EOI EOI Manager

database and insert the detuls of the case (ce. case name, date the case was received, foreign

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refetence number, State sending the information, details of the informatton received, ete) A

Once the new case record has been created, an acknowledgment letter should be prepared case reference number should be allocated.

for signature and issue by the competent authonty or his/her authonized representative Al information exchanges received should be acknowledged within seven (7) days The informaton received should hive 2 confidentality stamp from the treaty partner on cach page If this is not the case, then a confidentality stamp should be applied (see Chaper 6

When the informaton is recerved, a first check on the potential usefulness should be Confidentalty)

performed by the EOI Manager Information may reveal a tax loophole requiring a review of polcy and legislation. Informaton provided to the polcy division of the BIR should first be anonymized

Information may be case-specific, n which case the informaton may be forwarded to the revenue officer in charge of the taxpayer involved When transmitting the infoimation to the revenue officer, the EOI Officer is responsible for ensuning that only the specific and televant informaton is forwarded Bulk information

Ask the concerned revenue officer or the policy division of the BIR to provide feedback on the usefulness of the informauon Such feedback may inchude detals on the additional tax should not be forwarded

revenue raised and tax evaston methods detected. The feedback should be sent to the

of future information exchanges foreign competent authonty that provided the infortnaton, as this will inprove the qu lity

Chapter 6 -- Confidentiality

Introduction

Taxpayer information is confidential, and Section 270 of the Tax Code of 1997, as amended, and RA No 10173, otherwise known as the Data Privacy Act of 2012, restrict government officials from disclosing such information except in certain circumstances (e g. when expressly allowed by law of a

instruments for EOI also create obhgatons under international law The provisions apply to information received in response to a request and also to information contained in correspondence between competent authonties, including the letter of request At the same hme, it is understood treaty to which the Philippines is a signatory or a party). This restriction also applies to information received under treaty provisions The confidentalty provision5 contained n DTAs and other Iegal

that a requested State can disclose the minimum informaton necessary contained n a competent authonty letter (but not the letter itself) to be able to obtan the requested nformaton and provide it to the requesting State When requesting informaton from third parties or other govemment agencies, only the inforination needed to take action on the request should be provided If an EOI Officer is I doubt as to what infotmaton should be contained in the letter to the outside agency, he/she should consult the EOI Manager

Informaton received under the provisions of a treaty will be treated as secret in the same manner as information obtained under domesuc law and in lne with the requrements of the treaty Improper disclosure may damage the country's intemational reputition and affect future exchange of information with treaty partners. Improper disclosure is punished by severe administrative, ind possibly criminal, penalnes

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6.1 General ptocedures applying to access to electronic and phytical record.

Access to passwords, combinatons and keys is restricted to officers working in the EOI Any informaton feceived by the EOI Unit is confidental and should be stored securely EOI files containing taxpayer information must be stored in secure storage units and only retrieved by the EOI Manager or the EOI Officer assigned to them (or a nominated replacement officer) when they are being worked on

Only EOI Officers should have access, by individual login and password, to the EOI Unit.

Hard copies of incoming informaton should only be made by the EOI Unit, if stfictly Under no circumstances should members of the publie be allowed entry to the EOI Unit's necessary, for example, when documents must be forwarded to other ateas of the tax EOI Manager's permission Database administraton The same secunty level should apply to the hard copies as to the otiginal documents Any hard copies should be disposed of n a secure manner (eg by using a shredder) when no longer needed. office area Other tax office staff should not enter the EOI Unit's office area without the

6.2 Sending information to a foreign competent authority

Before sending information to a foreign competent authonty, the EOI Manager should All confidental infomaton should be clearly Labelled (sce 65 below "Confidentiality Physical mal should only be sent m an internatonal registration systein where a mal stamp' check that the person who has requested the infotmation was authorized to make the request the foreign coimpetent authority's name and address are correct and to receive the infonnation

tracking function is in place

The cover letter to the foreign competent authonty should emphasise the confidentality of authorised representatives. All letters containing taxpayer information must, therefore, be Any mal received from foreign competent authontes should be delivered drectly to the EOI Unit and stored in secure storage units the provisions of a tax treaty and its use and disclosure are govermed by the provisions of Exchange of tax informaton can only take place between competent authorities ot theit the information by including the following stateinent "This inforination is fumished under signed by the competent authority or designated officials under RDAOs of the BIR such tax treaty '

Exchanges of taxpayer infotmation can be made by letter, or by e-mail, whichevet is preferred by the treaty partners Eichange by e-mal requires that the informaton is encrypted or sent ua a secure platform (that is, it cannot be accessed by unauthorized users) Where e-mail correspondence without encrypton is sent or received relating to a request, * g where clanfication is requested by a treaty partner, the content of the e-mail and any e-mail response must always be anonymized

6.3 Competent authority sending information to other areas of the tax administration

The EOI Unit will often need to send confidental infotmaton to other tar officals within the tax administration The following procedutes should be followed in these cases.

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A record should be kept on file showing to whom the informaton has been disclosed, how Normally, only a porton of that information is required by the requesting office of the BIR On occasion, a large quantity of infonnation regarding many taipayers may be received and it is the responsibiity of the EOI Officer to ensure that only the speafic infoimation many copies have been produced and who has a copy in their possession at any tme

When the EOI Unit forwards confidental nformation to other areas of the tax needed is forwarded

administration, it should inake cleat to the person feceiving that the informaton is treaty protected confidental informaton The cover letter (or e-mal m case of electronic mail) should state that the mformation imust be kept confidential, that the documents must be stored in a secure place and that copies of the materal should not be made (nor should e- mals containing the informaton be forwarded) without consent of the EOI Unit.

6.4 Ttanslation

Agreements with treaty partners may specfy the language to be used in exchange of information cottespondence In such cases, the EOI Unit should organise the translation into the specified language, as required by the agreement Where it is necessary for a

of a translator who Is subject to the satne confidentality oblgations as the EOI Untt staff document to be translated and the EOI Unit is not able to do this, they may use the services

Where informaton is received from a foreign competent authority, which cannot be translated within the tesources available to the EOI Unit, it should be returned directly to that competent authority with a request that it be translated into a common language and with an explanaton that the EOI Unit does not have the faciites to undertake its own

The document should not be sent for transhaton to a local embassy ot any other translaton

government agency of the other State

6.5 Confidentiality stamp

All documents related to an exchange of infoimation case should bear a clearly visible confidentality stamp This can bc an actual stamp stating: "THIS INFORMATION IS

DISCLOSURE ARE GOVERNED BY THE PROVISIONS OF SUCH TAX TREATY: FURNISHED UNDER THE PROVISIONS OF A TAX TREATY AND ITS USE AND

In electronic docutnents, this text should be embedded as a header and/or watermark

6.6 Disclosure in certain specific circumstancer

In certain narrow circumstances, confidental infotimaton received from a treaty partner may be disclosed to persons outside the tax administraton, for example, to the taxpayer concerned or in court proceedings Information contained in the letter of request cannot be disclosed (sec section 6 7 below) Such disclosures may occur when inforimation received is used to support a charge to tax and this is commuticated to the taxpayer or when a case against the taxpayer is considered by a court and the information is required by the judicial

Disclosure rules may vary under the different legal instruments Any disclosure outside the tax administration should be authonzed by the EOI Manager, having checked that such disclosure is allowed under the legal instrument and domestic legistauon authonties

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The foreign competent authonty should be infotmed of the disclosure to persons outside the tax adminstration

6.7 Notification to Taxpayet

The tar administration does not notify a taxpayer that it has received a request to exchange Revenue Regulations (RR) No 10-2010, which was last atmended by RR No 22-2018, states relates to infotmaton held by banks and other financial institutions Section 8 of RA No 11021 expressly provides that the taxpayer shall be duly notfied in by financal institutions pursuant to a tax convention or agreement to which the Phihppines Is a signatory or a party, under such rules and regulations as imay be presctbed by the infotmation or has actually exchanged informaton, except in certain cases where the request wnting by the CIR that a foreign ta1 authority is requesting for exchange of informaton held Secretaty of Finance upon recommendatons of the Commissioner

that notficaton shall be made 1 within sixty (60) days following the transmittal of all informaton requested from, and

in cases where notficaton is lkely to undemine the chance of success of the provided for by, the concerned financial insttuton to the requesting treaty partner; or

There is no requirement that the taxpayer be notfied before the informaton is tequested legal requirement to nonfy the latter, subject to deferment if it is establshed that notfying fron the bank or financial insttution or even before it is transmitted to the foreign competent authority If a foreign competent authonty has requested not to nottfy the concerned taxpayer, he/she should be informed in the acknowledgement letter that there is a the taxpayer before the finality of the investigaton is likely to undetmine the success thereof notice to the taxpayer must only be given aftet receipt of communicaton from the reques ting jurisdiction that the invesugaton has already attained finality made a substantated request for a deferment of the notificaton based on these grounds, Investigation conducted by the requesting jurisdicton, and the requesting junsdicuon has

If notfication is watranted, the EOI Officer should then prepare a letter of notification, for review of the EOI Manzger, and for signature by the competent authorty or his/her Where the informition required is held by a taxpayer, they should be asked to provide the inforinaton and the letter should provide only the minimum amount of infotmaton necded authonzed representative

to allow the tixpayer to respond to the request In no case shall the letter of request from the foreign competent authorty be provided.

6.8 Competent Authority Meetings

Communicaton between competent authorities may be conducted in a number of ways. such as Ietters, fax, e-mal, telephone, and face-to-face meetings In practice, competent authonties detetinine which means of comtnunicaton is best on a case-by-case basis Whatever means of communication is adopted, it is critical that the guidance provided n this Manual is followed wherever tixpayer infoimaton is being communicated As exchange of nformaton can only take place between competent authonties, by extension, in the case of face-to-fice meetings with the foreign competent authority of the other State where taxpayer informanon is being exchanged, the competent authorty or an offictal with delegated coinpetent authority must be present in the meeting.

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Chapter 7 -- Useful Contacts

A. The list of officials with Competent Authority status for tax treaty pattners is updated quarterly and posted on the BIR website (https //www bir gov ph/) under International Tax Matters (Exchange of Infotinaton Program) tab

B. The list of contacts for exchange of tar informaton within the tax administration is hikewise posted on the BIR website (https //www bir gov ph/index php/contact-us/ditectory html )

CList of Govemment Agencies

N 4

e t

BSP NB B PPC IC N SEC BOC DFA PSA LRA DTI LTO AMLC http //customs.gov.ph/ https.//immigration gov ph/ https //www dt gov ph/ https //www.dfa.gov ph/ https //www lra gov ph/ https //www insurance.gov ph/ https //www.amlc.gov ph. https //nbi.gov ph/ https //www sec gov ph/ http //www psa gov ph/ https //www phipost.gov ph/ http //www bsp.gov ph/ https //www lto gov ph. Magallanes Duive, Inttarnuros, 1002 Manila City NBI Building, Taft Avenue. Ermita, 1000 Mantla Boulevard, 1307 Pasay City East Avenue cor NIA Road, Diliman, 1100 Quezon City 2330 Roxas Boulevard, 1300 Pasay City 8th Floor, CRS Building, PSA Complex, East A Mabini St cor P Ocampo St,Malate,1004 1071 United Naons Ave., Ermita, 1000 Manila Manila Sectetatiat Building, PICC Complex, Roxas Ground Floor, OCOM Building, 16th Street, South Harbor, Port Area, 1018 Minila 361 Senatot Gil J Puyat Avenue, 1200 Makat Avenue, Diliman, 1100 Quezon City 3rd Floor, Manila Central Post Office Bulding. Liwasang Bonifacio, 1000 Manila City LTO Central Office, East Avenue, 1100 Quezon Manila 5th Flr , EDPC Bulding, BSP Coinplex, Roxas Blvd cor Pablo Ocampo St.,Malate, 1004 City

D For Bank Information

2 Metropolitan Bink & Trust Company BDO Unib1nk Inc Land Bank of the Philippines E BDO Corporate Metrobank Plza Bulding. Sen Makau Avenue, 1200 Makat City Piar cor Dr J 1004 Malate, Manila 0726 Gil J Puyat Ave,1200 Mikat Coty Landbank Plaza, 1598 MH del] + Quintos Sts , Center, 7899 (02) 8522-0000 loc 7143, 7484. (02) 8840-7000 Ioc 33526/8878 4213/8878-4214 (02)8898-0700/8898-9993 7318/8528-8568/8528- 8549/8528-8580

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Bank of the Philippine Islands Makat Stock Eichange Buulding Executive Office Ayala Ayla North Avenue, Exchange Makab Tower One. 6796 C1ty (02) 8889-10000/8891-0183

5 1 Philippine National Bank China Banking Corporation Security Bank Corpofation Macapagal Boulevard, 1300 Pasay Philppine de Roias corner Secunty Bank Centre, 6776 Ayala Strect, Makan Cit} Financal Center, Pres Diosdado Chm1 Bank Buildng, 8745 Paseo 1226 Makat City Avenue, 1226 Makat City 0719 Ayala Clty Avenue Legaspi National cornet Village, Villar Street. Salcedo Bank 1226 (02)8891-6267/8891-6258/8891- 6266 5038/8878-3492 (02)8885-5555/8885-5402/8818- (02) 8888-7710 / 8894-5295

8 Rizal Commerctl Binking Corporation 6819 Ayala Avenue, 1226 Makati Yuchengeo Tower, RCBC Plaza City 0727 0748 (02)8894-9000/8894-9995/8891-

O Development Bank of the Philppines Sen Gu J Puyat Avenue corner Makat Avenue, 1200 Makat City 3510/8812-8090 (02) 8818-9511 to 20 locat

11East West Binking Corporaton 12 13 14 16 1? 10 15 Union Bank of the Philippines United Coconut Plantets Bank Banking Cotporation Philippine Trust Company The Hongkong & Shanghai Bank of Commerce Citbank N A Asia Uruted Bank Corporation UCPB Corporate Offices, 7907 The Beaufort, 5th Avenue cornet City, 1634 Taguig City Makati Avenue, 1227 Makati City San Miguel Properties Street, Mandaluyong City 1550 Union Bink Plza Bidg, Meralco Center, 1605 Pasig City 23rd Street, Citi Plaza, 34th Street, Bonifacto Joy-Nostrlg Pasig City HSBC Centre, 3058 Fifth Avenue West, 1634 Tagug City Avenue cor Onyx St, Global City 1634 Tagug City Avenue, 1000 United Natons Avenue comer San Marcelino St , 1007 Mamla (SMPC), No Philtrust Bank Bulding. Bonifacio Ortigas Bonifacio Global Center, 7 Sant Center, 1605 Global City, 17 Ortigas Francis ADB Centre (02)8667-6388/8813-5715/8892- 0011/8893-8613/8813- 5715/8636-6289 (02)8575-3888/8575-3870/8816 0619 (02) 8811-9000/8811- 9111/8811-9062 (02)8638-6888/8631-3333/8636- 6101/8636-6109/8638-6074 6107/8689-0913/8636 (02)8581-7710/8581-8182 (02)8524-9061 to 76 local (02)8982-6000/8214-8800/8477 (02) 8841-3384/8894-7703 173/8521-7309/8526-5114 5957/8982-6001

18 19 20 Robinsons Bank Corporation Maybak Philippines, Incorporated Philippine Bank of Communicatons Maybank City 1634 Metro Manla Avenue corner V A Rufino St Center, Avenue, 1110 Quezon City Bonfacio PBCom 17th Floor Gzlleru Avenue Bonfacio Corporate Centre EDSA Tower, Corner High Street Global City, CO 28th 6795 Corporate Ceatral Ortigas Street. Tagug Ayala 7th (02)8830-7000/8830-7080/8893- 3580/8818-2633 (02)8702-9500/8884-1057/8345 (02)8523-7777 Ext 1699/8588- 3799 2064/8884-1057

RIIPEAU OF INTFRNAI REVENUE NNFOT Page 24 of 45

RECORDS MOT DIVISION MM AUG 11 2020 DY 3'o5 pm TU

Makat City 1226

21 22 jMUFG Bink,Ltd Mizuho Bank, Ltd - Manta Branch Makat Avenue corner Pasco de 15th Floor, Makat Sky Plaza 1226 Makat City Ro12s, 1225 Malati City Buildng 6788 Ayala 25th Floor, The Zuellg Bwlding, Avenue, (02)8886-7371 local 101/8886 7401/8886-7389 (02)8860-3500/8860-3558/8860- 3556/8848-0001 to 10/8815- 3770/8817-845

24 25 26 23 28 |JP Morgan Chase Bank, NA 27 Banking Group Limited Philppine Veterans Bank Standard Chartered Bank Corporation Deutsche Bank AG Australa and New Zealand CTBC Bank (Philppines) Deli Rosa Sts , Legaspi Village, 1229 Makat City The Sby Plaz1 Bldg,6788 Ayal 14th Floor Solans One Bulding 130 Dela Rosa Sreet, Legasp1 Tagug City PVB Bldg 101 V A Rufino cor Ave , 1226 Makat City 16th to 19th Floors, Fort Legend Towers, 31st Street cot 3rd Ave , BonifictoGlobal 30thFloor, Makat Avenue comer Pasco Village, 1229 Makau City 19th Floor, Net Qud Center, 31st Street coner 4th Avenue, E- square West, 163+ Taguig City Zonc, Bonificio Zuellig Crescent Global City, Buildng. 1634 Caty. Park de (02)8886-7888/8886-7146/8752- 1600 local 8601/8813-0194 4554 (02)8841-7777/8818-8112 (02)8894-6900/8894-6888/8894 6901/8894-6890 (02)8902-1690/8840-3655/8902 (02)8988-9287/8811-8503/8848- (02)8885-7925/8885-7924 5519/8811-8501

29 30 Sumitomo Mitsu Banking Corporation-Manla Branch BDO Pnvite Bank, Inc Ro1as, 1225 Makat City Mezzanine and Pasco Cat 21stFloor, Exchange Plaza, Ayala Truangle, Ayala Avenue, 1226 Makati City BDO De Equitable Roxas, Tower Second floors, Tower 1226 Makat One. 8751 & (02)8880-7100/8880-7109 (02)8848-6300 local 79889/8588- 9889/8888-0115

RUREAUOF INTERHGLREYEINE

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L

Appendix 1 -- Checklist of What to Include in a Request

Reference number of the request Reference to the legal basis upon which the request is based (DTA, TIEA ot Mululateral

A statetment confirming that the tax administraton has pursued all means available in its own Convention)

terntoiy to obtain the infotmation, except those that would give rse to dsproportionate difficultes

The identty of the person(s) or entty under examination or investigation A statetnent that the request is in conformity with the laws and administratve practices of the country, that the tax administration could obtain the inforimation if it was within the country and that the request is in conformity with the legal instrument on which it is based (this is mandatoty if request is under a TIEA, optional otherwise) full name (first name, famly name) date of birth (for individuals)

marital status (if relevant) Tax Idenufication Nutnber (TIN) full address (including c-mal or inteinet addresses, if known)

NB: In cases where the requesting coinpetent authonty does not provide the name or addres: of the taxpayer, it must include other informaton suffiaent to idenufy the taxpayer.

The identity of any foreign taxpayet or entty relevant to the examination or inveshgation and, to the extent known, their relatonship to the person(s) under examiniton or investigation

Name martal status (if relevant) TIN (if known), addresses (including e-tnail or internet addresses if known)

If the infotimaton requested involves a payment or transacton mra an intermediary, menton the natne, addresses and TIN (if known) of the intermediary, including, if known, the naine and address of the bank branch as well as the bank account number when bank informaton registraton number in the case of a legal entity (if known) charts, diagrams or other documents illustrating the relationships between the persons Involved

Relevant background informaton, including the tax purpose for which the informaton is 5ought, the ongin of the enquity, the reasons for the request and the grounds for beheving Is requested

that the informaton requested is held in the terutory of the requested party, or is in the possession or control of a person within the jurisdiction of the requested party If the request is a group request, provide information explaining the common charicteristics of the group and ensure that it meets the foreseeable relevance standard The stage of the procedure in the requesting party, the issues identified and whether the inivestgaton is of a civil ot adminstratve nature only or may also have criminal consequences Where references are made to domestc law, it is useful to provide some explanation as the foreign competent authorty may not be familiar with these laws The inforination requested and why it is needed, specifying the documents that may be

The tai penods under ciatnination (day, month, year they begin and end), and the tax The taxes concerned perhinent (eg. invoices, contracts)

BUREAUOF INTERNAI RFYEME

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RECORES MGT DIVISION 3uJ 3 a5 PM

If copies of documents or bank records are requested, the type of authentication, if any, that periods for which informaton is requested (if they differ from the years exmtned, give the The currency concerned, whenever figures are mentioned The urgency of the reply, the reasons for the urgency and, if apphicable, the date after which the informaton may no longer be useful Whether a translation is requred (in urgent cases, mentioning that no translation is required could speed up the exchange price for determination of a capital gain). reasons why, for instance, if there is 1 loss carryover, or the information concerns a purchase

is necessary If the infoimaton is likely to be used in a court proceeding and the applicable rules of

Whether there ate feasons for avoiding notfying the taxpayer under exammaton or investigaton (e g. if the notfication may endanger the investigation) The name, phone, fax number and c-mail address of the tax official who may be contacted if needed, (that person should have delegation of competent authority) evidence require the informaton to be in a certain form, the form should be indicated.

Appendix 2 -- Checklist of What to Include in a Response

be delayed by endeavouring to obtain every item on the checklst and that abbreviations should not provides sorne guidance on what could be included in a response Note that exchanges should not be used While every case may differ on the particular facts and circumstances, the following checklst

Reference to the legal basis for providing the infonnaton @DTA, TIEA or Multlateral

The inforination requested, including copies of documents (eg. records, contracts, invoices), The reference number for the request Explanation, if appicable, why certain infonmanon could not be provided or could not be as well as any mformaton not specifically requested, but likely to be useful based on the infotmaton provided in connection with the tequest Convention

For money amounts, state the currency, whether a tax has been withheld and, if so, the rate Whethet the taxpayer, or 2 third person, has been notfied about the exchange Contact point name, phone, fax number and c-mal address of the tax official with delega ted provided in the form requested and amount of tax The tax periods for which the information is provided A reminder that the informaton provided is treaty confidental The type of action taken to gather the informaton Whether there are any obiectons to notfying the taxpayer of the receipt of the information Request for feedback on the usefulness of the informaton

Signature of the response by the competent authority or person having delegated competent authotty competent authority who may be contacted

BiJREAOF IN"TRNAI REVENvUE

AUG 11 2020

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Appendix 3 -- Model Templates for EOI

Model Template 2 Model Template 6 Model Template 7 Model Template 8 BIR Model Template 10 Model Template 11 Model Template 1 Model Template 3 Model Template 4 Model Template 5 Insttuuon Model Template 9 Model Template 12 Model Template 13 Model Template 14 Final Reply to requested State where inforination has been Letter to the tequesting State acknowledging teceipt of an EOI accoinpanying informaton received from requested State Memorandum seeking the assistance of the EOI Unit to obtain Interim 90 Day Reply to EOI request Letter of request for banking information from financil Feedback Form from RDO or other concemed offices of the Final Reply to EOI request Letter to the RDO or other concermed office of the BIR Acknowledgment letter to the State providing spontaneous informaton from the requested state Template for an EOI request Letter of request addressed to RDO or concerned office of the BIR to provide infotmaton Letter of request to taxpayer/third party to provide information Notficauon Letter to Taxpayer where this is fequired by domestic legislauon (for banking information only) Subpoena to produce a document received informaton

BUREAU Of INTFRNAI REVEN{IE CY

AUG 11 2020 7'oS pm L Page 28 of 45 RECuRnS MAT DIVISION

Model Template 1

Template for an EQI Request

Our fef

(Date)

(Insert Addressee)

Dear (Insert name of foreign competent authonty)

taxpayer).- The requested pieces of inforimation are described in the enclosure (Annex "A of treaty partner) conducted by the Philippine Bureau of Internal Revenue (BIR) against the In accordance with the exchange of inforinaton provisions of the Phiippines- , we request your assistance in connection with the tax Investgation being (name of the (nams

eoi_itad@bit gov ph or (632)-8927-0022 If you have any. questons, please contact the EOI Unit of the BIR at

and disclosure must be governed by the ptovisions of said treaty. This information is furnished under the provisions of our tax treaty and its use

Very truly yours,

Competent Authority/ Authorized representave

TTRIGUOT IN FRNAI REVENUE - A

AUG 11 2020 2".05 pm

1 L5}LI1 Page 29 of 45

ANNEX "A"

REQUEST FOR INFORMATION UNDER THE EXCHANGE OF INFORMATION ARRANGEMENT BETWEEN THE PHILIPPINES AND

The completedl jorm consttntes u confidenteal coonnuniatron hetaven the relerant competent antborties

From To Contact Point of the Competent Authotty of the Requesung Treaty Pariner

Name Designation Ema Telephone/Fax No Postal A ddress

Legai Basis

Reference number

Idenuty of subject/gtoup under examination or inveotigaton Please provide the identity of the person(s) or entity under examinaton or investigaton

A full name (first name, middle nane, and family name for individuais)/registered name for non

Individuals

D date of birth (for individuals)/date of incorporation (for non-individuals)

C mantal tatus (if relevant)

Tix Idenufication Number (TIN) full address (including e-mal or intemet addresses, if known) 1f the request is a group request, please provide a detaled descnption on the group that is sufficient to Identf, the group and the persons inivolved

Please specify the taxable period(s)/taxable event(s) to which the request relates

Tax(es) to which the request relatet

Purpose of the request

10 Relevant background and foreseeable relevance of the information sought This should contuin the necessaty background information, including a bnef summary of the ongoing examinatior or investigaon and usefulness of relerance of the requested information to the ongoing

exammation or nvestigation

tIIn

Page 30 of 45

Y AIJG {1 2020 3;bS Pm

1I-r DhYSON

If the request is a group request, provide information expluning the tommon characrenstics of the gtoup and ensure that it meets the foreseeable relevance standard (the specific facts ind circurmstances persons n the group for whom infonmation is requested have been non-cornphiant wath that law that have led to the request. an explanaton of the applicable domestic law; the reason to heleve that the supported by a clear factual basis, and how the requested infornation would assist in deteanining cornphance by the persons involyed in the group request)

List of requetted infonmation and pertinent documents

y Groundi fot beleving that the tequested information is held in the territoty of the requested

State, of is in the possession of control of a person within the jurisdiction of the requested State

13 To the extent known, name and address of any peron(s) believed to be in postession ot control

of the information requested

14 Notification of tixpayer(o) involved/perron in relation to whom the information it requested

Please indicite whether there ire reasons for avoiding notfimg the tixpaver under examination or investigation (e g if the notficahon may undermine the success of the investganon)

15 Any other requests e.g.

The urgency of the reply, the reasons for the urgency and, if applicable, the date afer which If copies of documents or bank records ire requested, the type of juthentication, if any, that is The currency concened, whenever figures are mentioned Whether a translaton is required (in urgent cases, mentoning that no translation is tequtred the nformaton may no longer be useful could speed up the exchange

necestary If the information ss likely to be used in a court proxeeding and the applicable rules of evidence cguire the intomation to bc in a certain fom, the form should be indicated

16 I hereby confirm that

all information feceived in relation to this request will be kept confidental and used onl, for the purposes allowed by the Convention, which forms the hasis for this request. b} the request is m confomity with Phukppine lws and administrative prachce, and the information

Would be obtainable under the Philippine laws or in the normal course of adminstrative practice,

d) we are prepared and able to redprocate by obtarung and providing the same nature of information, C} we pursued all means ivaidable in the Philippines to obtain the information, except those that would give se to dispropotionate difficulties, and

if requested

Competent Authont Authon7ed repiesentat e

.

Paee 31 of 45 AlJG 11 2020 D.3:a5 PM

Model Template 2

Lettet to the fequesting State acknowledging feceipt of an EOH

Our ref Yout ref

(Date)

(Insert Addressee)

Dear (Insert naine of foreign competent authority)

the case of I acknowledge receipt of your request for infotmaton dated (insert date) in relation to which we received on (insert date)

Inquries are being carried out and I will issue a full response to you as soon as possible

contact the taxpayer directly to obtain the information In the event that the informaton you requested is not available in our files, I intend to

undermine the chance of success of the imvestigation conducted by the requesting Jurisdiction, and the requesting jurisdicton has made a substantiated request fot a deferment be nonfed in wnting that a foreign tax authority is requesting for exchange of information held by financial institutions pursuant to (name of DTA) the transmittal of all informaton requested from, and provided for by, the concerned financial insttuton to the tequestng treaty partner; ot in cases where notfication is hkely to Finally, our donestc law and relevant revenue regulatons mandate that the taxpayer - within sixty (60) days following

notification would undeimine the success of your investigaton. attaned finality. Therefore, if you want us to noufy the taxpayer after the termination of your of the nouficaton based on these grounds, notice to the taxpayer must only be given after receipt of communicaton from the requesting jurisdicton that the investigation has already investigaton, kindly make a request to that effect stating the grounds for beleving that prior

EOI Officer, (Insert natne of contact), at (insert phone detals) Alternatively, you may send an electronic maul (e-mail) message to eoi_itad@bit gov ph If you have an objection to the aforesaid courses of action, please contact the handling

(Insert name of DTA). I confirm that this information is governed by the ptovisionr of Artcle xx of

Very truly yours,

Competent Authority/ Authorized representative

AUG 11 2020 DY3:05 Pm Page 32 of 45

RECORDS M=I DIVISHYN A 1

Model Template 3

(To be further developed and adapted to a parircular satuatron where infarmatton cannot be provrded within 90 days) Interim 90 Day Reply to EOI request

Our tef You ref

(Date)

(Insert Addressee)

Dear (Insert name of foreign competent authority)

I refer to yout request for information dated (Insert date) in relaton to the case of (insert name of the casc), which we received on (Insert date)

remaining) informaton We will endeavou to forward the same to you as promply as possible We expect to be able to provide this information by (Insert date) I wish to inform you that we are sall in the process of obtaining the requested (or

Officer (Insert name of contact), at (insert phone details) Alternatively, you may send an Should you have any qucnies relating to this matter, please contact the handling EOI

electronic inail (e-mal) imessage to eoi_itad@bir gov ph

(Insert name of international tax treaty). I confirm that this information i governed by the provisions of Article xx of

Very truly yours.

Competent Authority/ Authonzed representative

RUIPEAU OF INTERNAI REVENUE FT

AUG 11 2020 3:05 Pm

RECORDS MGT DIVIS!JN mG Pzge 33 of 45

Model Template 4

Letter of request addressed to RDO of other concerned office of the BIR to provide information

Reference No

(Datc)

(Insert Addressee)

De?

tax authonty) pursuant to Artcle (Insert artcle number) (Exchange of Informaton) of the (Insert name of DTA) A request for exchange of information has been received frotu (insert name of foreign

Please provide the information descnbed below on the following taxpayer(s)

Name Last Known Address

Information to be Ptovided

2 1 XXX XXX

letter Please provide the requested information within When complying, plerse refer to the reference number above and attach a copy of this days from receipt hereof

Officer (name of contuct) at (phone detauls). Alternatively. you may send an electronic mail (e-mail) message to eoi_Itad@bir gov ph Should you have any queres relating to this matter, please contact the handling EO

(Insert name of DTA). I confirm that this information is govetned by the ptovisions of Article xx of

Very truly yours.

Competent Authority/ Authonized tepresentative

RITF&A-INrCRNAIRCCNF

RECORDS MG I.DIMaIUN AUG 11 2020 e 3:a5 PM Page 34 of 45

Model Template 5

Letter of request to taxpayer/third party (including government agencies) to provide infonmation

ACCESS TO RECORDS AND REQUEST FOR INFORMATION

(Date)

{Insert Addressee}

Dear Sir/Madam

Putsuant to Section 5 of the National Internal Revenue Code of 1997, as amended, allowing or authotizing the Commissioner of Internal Revenue to obtiin infommaton for tax purposes, you are hereby requested to provide the infotinaton and documents described below on the following taxpayer/s

Name Last Known Addtess

Infofmation to be Provided

1 XXX 2 XXX

Please provide the requested infotmation within days from receipt hereof

The documents and inforima ton provided will be treated in confidence Should you have any queries relating to this matter, please contact the handling EOI Officer (insert name of contact) at (insert phone detals) Alternatively, you may send an electronic mail (e-mail) message to coi_itad@bir gov ph

Very truly yours,

Authorized representauve Competent Authority/

BUREAE OF INTEDNALREVENIE 49-n

RECORDS MGT.DIVISION AUG 11 2020 C01 3:05 fm TU P*ge 35 of 45

Model Template 6

Letter of request for banking information from financial inotitution

Reference No

(Date)

(Insert Addressee)

Dear

Pursuant to Section 6(F)(3) of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) No 10021 otherwise known as the Exchange of Informaton on Tax Matters Act of 2009", allowmg or authonzing the Commissioner of Intemal Revenue (the Comtmissioner) to

insttutions, please provide the informaton and documents descabed below on the fllowing inqutre into bank into the bank deposit accounts and other related informaton heid by financil

taxpayer/s

Name Account No

Information to be Provided

1 XXX 2 XX

reminded that willful refusal to provide the requested infotmaton is punushable under Section 6 of RA Plersc provide the requested information within days from receipt hereof Please be

No 10021

Finally, the authonty of the Commissioner to inquire into bank into the bank deposit accounts and other related information held by financial nstitutions fot exchange of information (EOI) purposes has been delegated to the undersigned pursuant to Revenue Delegation Authonty Order No 3-2020

The documenti ind information ptovided will be treated in confidence. Should you have any queries relating to this matter, please contact the handling EOI Officer coi_itad@bir gov ph ((nsert phone detals) Altermatvely, you may send an clectronic mal (e-mal) message to

When replying, piease refer to the reference number above and attach a copy of this letter

Very truly yours,

BUREAUOF INTFRNAI RFVCNF NO Competent Authonty/ Authouized representative

AUG 11 2020 Py 3:eF PM Page 36 of 45

3 REGHHD$ MG[DIVIS{ON

Model Template 7

Notification Lettet to Taxpayer where this is required by domestic legislaton (for banking information only)

Reference No

(Date)

(Insert Addressce)

Dear

information has been made by the tax admintstration of (insert country) under the ptovisions of (Insert article number) (Exchange of Information) of the (Insett name of DTA) of Informaton on Tar Matters Act of 2009, I wish to inform you that a request for Under the teims of Repubhe Act (RA) No 10021 otherwise known as the "Exchange

accordance with the powers given to me under Section 6(F)(3) of the National" Intermal Revenue Code of 1997, as amended RA No 10021 Inquities have been caried out with the (Insert name of bank or third party) in

Officer Should you have any queries relating to this matter, please contact the handling EOI at (insert phone details) Alternatively, you may send an electronic mail (e-mal) message to eoi_itad@bir gov ph

Very truly yours,

Authorized representative Competent Authority/

BURFAI

AUG 11 2020 Ty 3:05 PM P1ge 37 of 45

RECOROS MGT i,W! M

Model Template 8

Feedback Form from RDO or other concetned offices of the BIR

INFORMATION STATUS REPORT/FEEDBACK REQUEST FOR DOCUMENT

Subject of Investigation Date of Referral to Revenuc district office Requesting Party

(Note Please use additronal pages if neiessary)

Action or Information Requested

Action Taken (Attach documentary proof)

Recommendations/Suggestions

Signed by

Revenue Officer

Noted by

Divi5ion Chief Revenue District Officer/

BUIRF

AUG 11 2020 TY 3:0S Pm M J RECORDS MGT.DIVIS+ON Page 38 of 45

Model Template 9

Subpoena to produce a document

BIR FORM NO 0713 REXISED SEPT 2010 KAWANIHAN NG RENTAS INTERNAS KAGAWARAN NG PANANALAPI REPUBLIKA NG PILIPINAS

NATIONAL OFFICE / REVENUE REGIONAL OFFICE

SUBPOENA DUCES TECUM

SDT NO

GREETINGS

of 1987, in relation to Sectons 5, 14 and 266 of the National Internal Revenue Code, as amended, you are hereby commanded By the authority vested in me by the provisions of Section 37, Chapter 9, Book 1 of the Adminustrative Code LO appear before me 2t the

following o 2 a m./p m and to bring with you and subirat the

DESCRIPTION

FAIL NOT UNDER PENALTY OF LAW.

Issued this day of 2020

COMMISSIONER OF INTERNAL REVENUE

BY Name of Authorized Representauve and Designation

Oniginal received at am/pm 2020

(Signature over Prnted Name)

having been received by me above I HEREBY CERTIFY that the original copy of this Subpoena Duces Tecum was duly served by me, same on the date mentoned

(Signature over Pnted Name of the Revenuc Officer)

RURFNTNFFRNAI PEEAF Stadon rown/City Designaton

AUG 11 2020 Page 39 of 45

RECORDs MuT,OIViSu}N Co n:afm

Model Template 10

inforratron is being prouded) (To be further developed and adapted to each parhcenlar sttuation where Final Reply to EOI request

Our ref Your ref

(Date)

(Insert Addressce)

Dear (Insert name of fofeign competent authority)

date) and to subsequent cofrespondence of (insert dates of cottespondence, if anv) I refer to your request for infomation dated (insert date), which we received on (insert

infonmaton needed to respond to your request We wish to inform you that we hase now completed our inquiries and have obtained the

The following documents are attached hereto and made an integral part hereof

1 2 xxx (Annex "A) Xxx(Annex "A)

mail (e-mail) message to eoi_itad@bit gov ph Officer Should you have any queries relating to this matter, please contact the handhing EQr at (insert phonc details) Altemauvely, you may send an electronic

Article xx of (insert name of internatonal tax agteement). The use and disclosure of this informaton is govermed by the pfovisions of

informaton and documentation provided has helped you in your investigation I would appreciate it if you could inform us, in due course, whether and how the

Very truly yours,

Authonzed representative Competent Authority/

OFA F IMfC-vM 3FLS

RECORDS MGT.DIVISION AUG 11 2020 W TY 2:05 Pm Page 40 of 45

Model Template 12

Letter to the RDO ot other concened office of the BIR accompanying infotmation received from requested State (To be further developed and adupted to each partrcular sitnatton wbere trformaton ts betng provnded)

Reference No

(Date)

(Insert Addressee)

Dear (insert name)

relevant)) for exchange of information with (insert name of country) I refer to yout request of (insert date) (and subsequent correspondence of (insert dates if

of country) and a copy of the letter and documents requested are attached hereto. The nformation requested has now been received from the tax administration of (name

The use and disclosute of this information is goveined by the provisions of Article xx of (insert name of DTA). These documents are "treaty confidential" and

and/or to fofwatd them to other offices without priot consultation with the EOI Unit of should be stored securely. You are not permitted to make copies of said documents the Intemational Tax Affairs Divition.

mal) message to eoi_itad@bir.gov ph Should you have any queries relating to this matter, please contact the case officer at (insert phone detals) Alternatively, you may send an electroruc mall (e

Very truly yours.

Competent Authorty/ Authorized represen tative

RIJRF ATOF TNTEPHALREVEN{JF

AUG 11 2020 305 PM Page 42 of 45 41.1. iM-T DIVsIN

Model Template 13

Acknowledgment letter to the State providing spontaneous information

Our ref Your ref.

(Datc)

(Insert Addressee)

Dear (Insert narme of foreign competent authortty)

inforination in the case of Thank you for your letter dated (insert date) containing the spontaneous exchange of

We are grateful for your assistance in this matter The information received has been passed on to the revenuc officer/concetned BIR office responsible for the case and we will, in due course, provide you with a feedback on the use and inportance of this information

Should you have any queres relating to this matter, please contact the case officer at (02)927-0022/926-5729 Alternatively, vou may send an electronic mal (e mail) message to coi_itad@bir gov ph

(Insert name of international tax agreement). I confirm that this information is govetned by the provisions under Article xx of

Very truly youts,

Competent Authority/ Authorized representanve

jF

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Model Template 14

Memofandum seeking the assistance of the EOI Unit to obtain information from the requested state

MEMORANDUM

FOR COMMISSIONER OF JNTERNAL REVENUE Phuhppine Competent Authority

ATTENTION : Assistant Commissioner, Legal Service

RE : REQUEST FOR INFORMATION TO A TREATY PARTNER

DATE

pursuant to Letter of Authonty No liabilties for tarable year This refers to the tax investigation being conducted by of the following taxpayer in order to determine the correct internal revenue tax name of the inyestgating office

For individual taxpayer, please provide the following For non-individual taxpiyer, please provide the following b C b d C 5 date of birth (for individuals) manral status (if relevant) Tax Identification Number (TIN) full address (including e-mail or internet addresses, if known) full address (tncluding c-mail or intermet addresses, if known) full name (frst name, family name) Date of incorporation Tax Identfication Nunber (TIN) Registered name

disproportionate difficulues *W'e Lkewise confirm that this request for information shall be subject to below from the competent authority of means avalable in the Philppines to obtatn the information, except those that would give rise to confidentality under the Exchange of Information (EOl) Article of our income tax treaty with (name of In this connection, we would ike to seek your assistance n obtaining the information descnbed the requested State- We confirm that we have pursued all

treaty partner

Identity of the foreign taxpayer or entity

examinauon or investigahon, such as This contains informaon sufficient to identity the fofeign taxpayer or enuty relevant to the

ane b mantal status (if relevant) invokved T'IN (f known), addresses (including e-mal or intemet addresses if knowp) registration number in the case of a legal entity. (if known) charts, drgrams or other documents ihustratng the rclatonships between the persons

If the information requested involves a payment or transaction via an intermedary or bank information, the following must be provided b the name and address of the bank office or branch name, address/es and TIN (if known) of the internediary

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the bank account number (if known). 2

Relevant background infotmaton

This contains the necessary background informaton, which would typically include (0 a brief summary of the ongoing exaimination or investigation, (i) how the requested information would relate to this examination or investigation, (iu) the stage of the procedure, the extent of investigation conducted or acuons taken by the revenue officer, the issues identified and whether the investigation is of a civil or administratve nature only or may also have criminal consequences

sufficient to identfy the group and the persons involved, the specific facts and cucumstances that have led to the request, an explanaton of your jurisdiction's applicable law, the reason to believe that the persons in the group for whom information is requested have been non-complant with that law supported by a clear factual basis, and how the requested information would assist in determining compliance by the persons involved in the group request. If the request is a group request, please provide a detaled descnption on the group that is

List of requeated Infotmation and pertinent document.

2 b XXX XX

C XXX

Submitted by

Revenuc Offcet

Noted bv

Revenue District Officer/ Divisi0n Chief

R{IRFo; IFIN TC?I AI RF iC MI iE

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