RMC No. 32-2016 — Announces the entry into force, effectivity and applicability of the Protocol amending the Philippines-New Zealand Tax Treaty

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

24 February 2016

REVeNUE MEMOrANDUM CIRCULAr NO. 3&- 20/4

SUBJECT: Entry into Force, Effectivity, and Applicability of the Protocol Amending the Philippines-New Zealand Tax Treaty

TO: All Internal Revenue Officers, Empioyees and Others Concerned

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

The Protocol Amending the Convention between the Republic of the Philippines and the

Government of New Zealand for the Avoidance of Double Taxation and Prevention of Fiscal

Evasion with Respect to Taxes on income ("Philippines-New Zealand Tax Treaty") has entered

into force on 02 October 2008. Pursuant to Article VI thereof, the provisions of the Protocol shall have effect in respect of taxes covered by the said Protocol, including taxes withheld at source, for any taxabie period beginning on or after the first day of January 2009.

Tax Treaty Relief Applications (TTRA) invoking the Protocol amending the Philippines-New

Zealand Double Taxation Agreement should be filed with and addressed to the International Tax Affairs Division (ITAD) at Room 811, Bureau of internal Revenue, Nationai Office Building, Diliman, Quezon City, Philippines. For this purpose, the New Zealand resident income earner or an authorized representative of the latter should file a duly accomplished BIR Form No. 0901 (Application for Relief from Double Taxation) together with the required documents specified at

the back of the Form, pursuant to Revenue Memorandum Order (RM0) 72-2010.

This Circular should be given the widest publicity possible.

KIM S. JACINTO-HENARES

K-3 RECORDS MGT. DIVISION BURFAU OF INTERNAL REVENUE MAR 1 7 2016 G: *M* AM. Commissiofier of internal Revenue 03970?

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