RMC No. 15-2004: Specifies details relative to the entry into force, effectivity and applicability of the Philippine Tax Treaties with Bahrain, Bangladesh, Czech, Sweden and Vietnam.

Key points

1. Who may apply. Any person or enterprise entitled to benefits under these tax treaties may file an application.
2. Where and how to apply. The application is filed on BIR Form No. 0901 (Application for Relief from Double Taxation) at the International Tax Affairs Division (ITAD), Bureau of Internal Revenue, National Office Building, Diliman, Quezon City. An applicant residing outside Metro Manila may file at the nearest BIR Regional Office.

Who is affected

• Persons or enterprises entitled to benefits under the tax treaties with Bahrain, Bangladesh, Czech Republic, Sweden and Vietnam