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The Philippines has double tax agreements with several countries. Very recent agreements (such as the treaty with Brunei and South Korea) may not immediately appear on the landing page. Employment income which is exempt under treaty does not have to have withholding tax operated on it (GOV.ph).

Certificate of residence

An application for a tax residency certificate (TRC) Form 0902 for treaty purposes can be made by submitting two copies of Form 0902 to the International Tax Affairs Division (ITAD) of the Bureau of Internal Revenue (BIR). An accompanying checklist is here.

Treaty relief for non-employment income

To obtain relief under a double tax treaty, the individual will need to file a tax treaty relief application (TTRA) with supporting documents to the International Tax Affairs Division. This should be done within four months of the end of the relevant tax year. The forms most relevant to individuals are:

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