Summary
RMO No. 03-2013 prescribes the use of the Exchange of Information (EOI) Work Manual.
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Key points
- Contents of the Manual. The EOI Work Manual is a guide to the internal processes within the EOI Unit of the International Tax Affairs Division.
- Official reference. It is the official reference of EOI Unit officers and staff. Its purpose is compliance with international standards for implementing the EOI provisions of Philippine tax treaties, and with domestic laws, regulations and revenue issuances on EOI.
Who is affected
- Officers and staff of the EOI Unit of the International Tax Affairs Division
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.