RR No. 10-2022: Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the Philippines

Summary

RR No. 10-2022 prescribes the guidelines and procedures for taxpayers requesting Mutual Agreement Procedure (MAP) assistance from the Philippine Competent Authority for taxation not in line with a Double Taxation Agreement (DTA).

Key points

1. Competent Authority and review. The Commissioner of Internal Revenue is the Philippine Competent Authority and may delegate through a Revenue Delegated Authority Order. The Rulings and MAP Section of ITAD analyzes cases, followed by review by the Chief of ITAD, the ACIR for Legal Service, the Deputy Commissioner for Legal Group and the Competent Authority.
2. How to request. A written request signed by the taxpayer or representative goes to the International Tax Affairs Division, Room 811, BIR National Office Building, or to map_itad@bir.gov.ph. A pre-filing consultation may be requested first, and a request sent to another BIR office is forwarded to ITAD.
3. Contents and attachments. A valid request states items such as taxpayer identity, treaty articles involved, facts, years and amounts, the foreign tax administration, time limits and a statement of accuracy. Certified true copies of documents such as the Final Assessment Notice, financial statements, ITR and an authenticated Special Power of Attorney are attached, with English translations where needed.
4. Time limit. The request is filed within the DTA’s limit, usually two (2) or three (3) years from the first notification of the action. If the DTA gives no limit, it is three (3) years, counted from receipt of the Final Assessment Notice, a ruling denying treaty benefit or an equivalent document.
5. Fees. The party who starts the request pays for negotiating bilateral or multilateral APAs and for independent experts or mediators. In all other cases the competent authority charges no fees.
6. Related rules. Audit settlements do not bar access to MAP, and court decisions cannot be overruled through MAP. Information submitted is kept confidential under Section 270 of the Tax Code, as amended.

Who is affected

• Taxpayers seeking MAP assistance under a Double Taxation Agreement
• International Tax Affairs Division and the MAP Office

Deadlines and effectivity

• File within two (2) or three (3) years from first notification, as the DTA provides
• Three (3) years if the DTA states no time limit

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.