Summary
RMC No. 30-2024 circularizes the Philippines-Brunei Double Taxation Agreement (PH-Brunei Tax Treaty), which entered into force on January 25, 2024, and sets where treaty relief requests are filed.
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Key points
- Effect on Philippine-source income. Under Article 28 (Entry into Force), the Agreement applies to income derived from sources within the Philippines beginning January 1, 2025.
- Where to file. Tax Treaty Relief Applications or Requests for Confirmation invoking the treaty are filed with the International Tax Affairs Division (ITAD) at Room No. 811, BIR National Office Building, Diliman, Quezon City.
- Who files and how. The Brunei tax resident, the income payor or withholding agent, or an authorized representative files a duly accomplished Application for Treaty Purposes (BIR Form No. 0901) with the required documents, under RMO No. 14-2021 as clarified by RMC No. 77-2021.
Who is affected
- Tax residents of Brunei
- Income payors and withholding agents of Brunei residents
Deadlines and effectivity
- Entered into force January 25, 2024
- Effective on Philippine-source income beginning January 1, 2025
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.