Summary
RMC No. 15-2016 announces the entry into force, effectivity and applicability of the renegotiated Philippines-Germany tax treaty.
Key points
- Entry into force. The renegotiated Agreement between the Philippines and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital entered into force on December 18, 2015.
- Effect. The treaty has effect on taxes covered by it, including taxes withheld at source, for any taxable period beginning on or after the first day of January 2016.
- Treaty relief applications. Applications invoking the treaty are filed with the International Tax Affairs Division, Room No. 811, BIR National Office Building, Diliman, Quezon City. The German resident income earner or an authorized representative files a duly accomplished BIR Form 0901 (Application for Relief from Double Taxation) with the required documents, under Revenue Memorandum Order No. 72-2010.
Who is affected
- German resident income earners and their authorized representatives
Deadlines and effectivity
- Entered into force: December 18, 2015
- Effective for taxable periods beginning on or after January 1, 2016
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.