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RMC No. 74-2023: Prescribes Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporation

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Summary

RMC No. 74-2023 prescribes standard templates for a Sworn Statement and a Sworn Declaration under Section 27 (D)(4) of the Tax Code, as amended.

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Key points

  1. Templates prescribed. The templates are for domestic corporations that receive multiple foreign-sourced dividends qualified for Income Tax exemption.

Who is affected

  • Domestic corporations receiving multiple foreign-sourced dividends

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRR No. 5-2023

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.