BIR Alert No. 23-04

Clarifies certain provisions of Revenue Memorandum Order No. 14-2021 (RMC No. 77-2021 dated June 15, 2021)


The Circular was issued to address the frequently asked questions regarding the availment of treaty benefits and clarify certain provisions of Revenue Memorandum Order No. 14-2021 (Streamlining the Procedures and Documents for the Availment of Treaty Benefits).


This Circular contains 24 questions and seventeen annexes. You can access the full text here.


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