Summary
RMC No. 37-2014 notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement on taxes on income.
Key points
- Entry into force and application. The Agreement took effect on April 22, 2013. Its provisions on taxes on income apply to income derived or accrued beginning January 1, 2014.
- 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.
- Who files and what. The Kuwaiti resident income earner or an authorized representative files a duly accomplished BIR Form 0901 (Application for Relief from Double Taxation). The required documents specified at the back of the Form go with it.
Who is affected
- Kuwaiti resident income earners and their authorized representatives
Deadlines and effectivity
- Effective April 22, 2013
- Applies to income derived or accrued beginning January 1, 2014
- Issued May 9, 2014
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.