BIR REVENUE MEMORANDUM CIRCULAR NO. 4-92, January 10, 1992

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 4-92, January 10, 1992 ]

STATUS OF PHILIPPINE INCOME TAX TREATIES

Hereunder is the complete list of tax treaties which the Philippines has entered into with other countries. The following tax treaties are in effect as of this date:

EFFECTIVITY

1. RP - DENMARK 1 JANUARY 1974

2. RP - SINGAPORE 1 JANUARY 1977

3. RP - CANADA 1 JANUARY 1977

4. RP - FRANCE 1 JANUARY 1978

5. RP - UNITED KINGDOM 29 JANUARY 1978

6. RP - PAKISTAN 1 JANUARY 1979

7. RP - AUSTRALIA 1 JANUARY 1980

8. RP - JAPAN 1 JANUARY 1981

9. RP - BELGIUM 1 JANUARY 1981

10. RP - NEW ZEALAND 1 JANUARY 1982

11. RP - FINLAND 1 JANUARY 1982

12. RP - INDONESIA 1 JANUARY 1983

13. RP - AUSTRIA 1 JANUARY 1983

14. RP - UNITED STATES 1 JANUARY 1983

15. RP - THAILAND 1 JANUARY 1983

16. RP - GERMANY 1 JANUARY 1985

17. RP - MALAYSIA 1 JANUARY 1985

18. RP - KOREA 1 JANUARY 1987

19. RP - SWEDEN 1 JANUARY 1990

20. RP - ITALY 1 JANUARY 1990

21. RP - NETHERLANDS 1 JANUARY 1992

22. RP - BRAZIL 1 JANUARY 1992

For additional information on any of these tax treaties, direct all requests for said information to the International Tax Affairs Division, Telephone Number 96-57-29 or 98-00-22.

All concerned are hereby enjoined to give this Revenue Memorandum Circular as wide a publicity as possible.

Adopted: 10 Jan. 1992

(SGD.) JOSE U. ONG Commissioner