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1992 / Jan

BIR REVENUE MEMORANDUM CIRCULAR NO. 4-92 STATUS OF PHILIPPINE INCOME TAX TREATIES January 10, 1992

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 4-92, January 10, 1992 ]

STATUS OF PHILIPPINE INCOME TAX TREATIES



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:
 
EFFECTIVITY

 
1.RP - DENMARK1 JANUARY 1974
2.RP - SINGAPORE1 JANUARY 1977
3.RP - CANADA1 JANUARY 1977
4.RP - FRANCE1 JANUARY 1978
5.RP - UNITED KINGDOM29 JANUARY 1978
6.RP - PAKISTAN1 JANUARY 1979
7.RP - AUSTRALIA1 JANUARY 1980
8.RP - JAPAN1 JANUARY 1981
9.RP - BELGIUM1 JANUARY 1981
10.RP - NEW ZEALAND1 JANUARY 1982
11.RP - FINLAND1 JANUARY 1982
12.RP - INDONESIA1 JANUARY 1983
13.RP - AUSTRIA1 JANUARY 1983
14.RP - UNITED STATES1 JANUARY 1983
15.RP - THAILAND1 JANUARY 1983
16.RP - GERMANY1 JANUARY 1985
17.RP - MALAYSIA1 JANUARY 1985
18.RP - KOREA1 JANUARY 1987
19.RP - SWEDEN1 JANUARY 1990
20.RP - ITALY1 JANUARY 1990
21.RP - NETHERLANDS1 JANUARY 1992
22.RP - BRAZIL1 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