STATUS OF PHILIPPINE INCOME TAX TREATIES
National Administrative Register [ BIR REVENUE MEMORANDUM CIRCULAR NO. 4-92, January 10, 1992 ]
Hereunder is the complete list of tax treaties which the Philippines has entered into with other countries. The following tax treaties are in effect as of this date:
1. RP – DENMARK 1 JANUARY 1974 2. RP – SINGAPORE 1 JANUARY 1977 3. RP – CANADA 1 JANUARY 1977 4. RP – FRANCE 1 JANUARY 1978 5. RP – UNITED KINGDOM 29 JANUARY 1978 6. RP – PAKISTAN 1 JANUARY 1979 7. RP – AUSTRALIA 1 JANUARY 1980 8. RP – JAPAN 1 JANUARY 1981 9. RP – BELGIUM 1 JANUARY 1981 10. RP – NEW ZEALAND 1 JANUARY 1982 11. RP – FINLAND 1 JANUARY 1982 12. RP – INDONESIA 1 JANUARY 1983 13. RP – AUSTRIA 1 JANUARY 1983 14. RP – UNITED STATES 1 JANUARY 1983 15. RP – THAILAND 1 JANUARY 1983 16. RP – GERMANY 1 JANUARY 1985 17. RP – MALAYSIA 1 JANUARY 1985 18. RP – KOREA 1 JANUARY 1987 19. RP – SWEDEN 1 JANUARY 1990 20. RP – ITALY 1 JANUARY 1990 21. RP – NETHERLANDS 1 JANUARY 1992 22. RP – BRAZIL 1 JANUARY 1992
For additional information on any of these tax treaties, direct all requests for said information to the International Tax Affairs Division, Telephone Number 96-57-29 or 98-00-22.
All concerned are hereby enjoined to give this Revenue Memorandum Circular as wide a publicity as possible.
Adopted: 10 Jan. 1992
(SGD.) JOSE U. ONG
Commissioner
Commissioner