RMC No. 16-2014: Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement

Key points

1. Entry into force and application. The Agreement entered into force on 18 August 2013. It applies to income derived or accrued beginning 01 January 2014.
2. Where to file relief applications. Tax Treaty Relief Applications invoking the Agreement are filed with and addressed to the International Tax Affairs Division at Room 811, Bureau of Internal Revenue, National Office Building, Diliman, Quezon City.
3. Who files and what. The Nigerian resident income earner or an authorized representative files a duly accomplished BIR Form 0901 (Application for Relief from Double Taxation). The required documents listed at the back of the Form go with it, under RMO No. 72-2010.

Who is affected

• Nigerian resident income earners and their authorized representatives

Deadlines and effectivity

• Entered into force 18 August 2013
• Applies to income derived or accrued beginning 01 January 2014
• Issued March 14, 2014