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

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Summary

RMC No. 72-2015 announces the entry into force, effectivity and applicability of the Philippines-Qatar Agreement for the avoidance of double taxation and the prevention of fiscal evasion on Income and Capital Gains Taxes.

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Key points

  1. Entry into force. The Agreement entered into force on May 19, 2015.
  2. Applicability. It has effect on taxes covered by the Agreement, including taxes withheld at source on income paid to non-residents. This applies to any taxable period beginning on or after the first day of January following the year the Agreement enters into force.
  3. Tax Treaty Relief Applications. The Circular specifies the guidelines for filing Tax Treaty Relief Applications that invoke the Agreement.

Who is affected

  • Taxpayers invoking the Philippines-Qatar Agreement

Deadlines and effectivity

  • Entered into force: May 19, 2015
  • Effective for taxable periods beginning on or after the first January after the year of entry into force

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.