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RMC No. 19-2002: Circularizes the entry into force and applicability on income of the Convention between the Republic of the Philippines and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, and the Agreement between the Republic of the Philippines and the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

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Summary

RMC No. 19-2002, issued June 13, 2002, circularizes the tax treaty with the Swiss Confederation and the agreement with the People’s Republic of China, both on avoiding double taxation on taxes on income.

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Key points

  1. Agreements circularized. These are the Convention between the Philippines and the Swiss Confederation, and the Agreement between the Philippine Government and the Government of the People’s Republic of China for avoiding double taxation and preventing fiscal evasion on taxes on income.
  2. Applying for relief. A person or enterprise entitled to treaty benefits may file BIR Form No. 0901 (Application for Relief from Double Taxation) with the International Tax Affairs Division, Bureau of Internal Revenue, National Office Building, Diliman, Quezon City. An applicant residing outside Metro Manila may file the appropriate BIR Form with the Regional Office nearest to the residence.
  3. Coverage period. The agreements apply to income derived or accrued beginning January 1, 2002.

Who is affected

  • Persons and enterprises entitled to benefits under the Philippines-Switzerland and Philippines-China treaties

Deadlines and effectivity

  • Applies to income derived or accrued beginning January 1, 2002

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.