Professional Documents
Culture Documents
TEMPLATE 1
Request for Bank Information should contain:
1. The identity of the person under examination or investigation;
2. A statement of the information being sought including its nature and
the form in which the said foreign tax authority prefers to receive the
information from the Commissioner;
3. The tax purpose for which the information is being sought;
4. Grounds for believing that the information requested is held in the
Philippines or is in the possession or control of a person within the
jurisdiction of the Philippines;
5. To the extent known, the name and address of any person believed to
be in possession of the requested information;
6. A Statement that the request is in conformity with the law and
administrative practices of the said foreign tax authority, such that if
the requested information was within the jurisdiction of the said
foreign tax authority then it would be able to obtain the information
under its law or in the normal course of administrative practice and
that it is conformity with a convention or international agreement;
and
7. A statement that the requesting foreign tax authority has exhausted all
means available in its own territory to obtain the information, except
those that would give rise to disproportionate difficulties.
TEMPLATE 2
Acknowledgment letter to the requesting State of receipt of an EOI request for non-banking
information
Our ref:
I confirm that this information is governed by the provisions of Article xx of our Double
Taxation Agreement.
Yours sincerely,
TEMPLATE 3
Acknowledgment letter to the requesting State of receipt of an EOI request for bank
information
Our ref:
Enquiries are being carried out and I will issue a full response to you as soon as possible.
Our regulations provide that, with respect to information held by a bank or financial
institution which is requested by a foreign competent authority, we shall within 60 days
notify the taxpayer concerned that he is subject of a request by the foreign competent
authority. If you do not wish us to notify the taxpayer or you would prefer that we try to
obtain the information before issuing the notifications, please contact [ Name Official] (Chief
of ITAD) immediately: Telephone: + 632 1 xxxxxxx - E-mail:.......
I confirm that this information is governed by the provisions of Article xx of our Double
Taxation Agreement.
Yours sincerely,
TEMPLATE 4
When complying, please refer to the above-mentioned Reference No. and attach a
copy of this letter. Please respond within 15 days from receipt of this letter to the Chief,
International Tax Affairs Division of this Bureau. Should you have any queries relating to this
matter, please contact [Name Official] (Chief of ITAD) immediately at Telephone: xxxxxxx
E-mail:]
Thank you.
TEMPLATE 5
Letter of request to Revenue District Office and other concerned Agencies
to provide information
Reference No. _________________
(Date)
(Name)
Revenue District Officer
Revenue District Office No. _______
(Address)
Or
(Name)
Corporation/Entity
Address
Dear Mr./Ms. _________________,
I am writing to inform you that a request for exchange of information information has
been received from (name of foreign tax authority) pursuant to Article [Insert article number]
(Exchange of Information) of the Philippines-(Insert name of foreign country) Double
Taxation Agreement. To enable us meet our obligations under this treaty please provide the
information described below on the following:
Taxpayer/s Subject of Request for Information
Name
When complying, please refer to the above-mentioned Reference No. and attach a
copy of this letter. Please respond within 15 days from receipt of this letter to the Chief,
International Tax Affairs Division of this Bureau. Should you have any queries relating to this
matter, or in the unlikely event that the information holder challenges our authority to obtain
the information requested please contact [Name of Official] (Chief ITAD) immediately at
Telephone: xxxxxxx - E-mail:]
Thank you.
TEMPLATE 6
(Name)
(Position)
(Bank or Financial Institution)
(Address)
Dear Mr./Ms. _________________,
Pursuant to Republic Act No. 10021 1 and Revenue Regulation No. 10- 2010 and
Article [Insert article number] (Exchange of Information) of the Philippines-[Insert foreign
country name] income tax treaty2you are requested to provide the information set out below:
in accordance with:
Subject of Request for Information
Name
Account No.
When complying, please refer to the above-mentioned Reference No. and attach a
copy of this letter. Please respond within 15 days from receipt of this letter to the Chief,
International Tax Affairs Division of this Bureau (Room 811, 8 th Floor, BIR National Office
Building, Diliman, Quezon City). . Should you have any queries relating to this matter, please
contact [Name Official] (Chief of ITAD) immediately at Telephone: xxxxxxx E-mail:]
Thank you.
TEMPLATE 7
1
An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to InternationallyAgreed Tax Standards, Amending Sections 6(F), 71 and 270 of the National Internal Revenue Code of 1997, as Amended, and for
Other Purposes.
2
Official title of the treaty.
INFORMATION DESIRED:
It will be appreciated if the desired documents/information are presented to this Office
on or before _______________________.
I want to assure you that the documents furnished and/or information obtained are
subject to the confidentiality requirements of the National Internal Revenue Code and those
imposed on us by the terms of the Philippines-_________________ Double Taxation
Agreement. Any inquiry on this matter should be directed to this Office at (RDO/Division
Address) with Tel. Nos. ________________ or Fax No._________________.
Very truly yours,
Commissioner of Internal Revenue
By:
Revenue District Officer/Division Chief
TEMPLATE 8
Feedback Form from RDO
REQUEST FOR INFORMATION
STATUS REPORT/FEEDBACK DOCUMENT
Recommendations/Suggestions
Signed by:
____________________________
Revenue Officer
Noted by:
________________________________
Revenue District Officer/Division Chief
RDO No./Division ________________
TEMPLATE 9
Sample of Final Reply to EOI request
(to be further developed and adapted to each particular situation where information is being provided )
Our ref:
Yours sincerely,
TEMPLATE 10
Our ref:
TEMPLATE 11
Our ref:
Enquiries are being carried out with the bank in accordance with the powers granted to me
under Section 6(F) of the NIRC and Republic Act No. 10021.
I confirm that any information exchanged will be governed by the provisions of Article xx of
our Double Taxation Agreement (DTA) with [foreign country] and must be treated as
confidential by [the requesting state] in line with those provisions.
Yours sincerely,
Template 13
Date: ____________________
RE:
_____________________________________________________
Dear Sir:
In accordance with the exchange of information provisions of our income tax
convention, we request your assistance in connection with our investigation. The specific
information required is described in the enclosed memorandum.
This information is requested in accordance with the provisions in our income tax
convention. Its use and disclosure must be governed by the provisions contained therein.
Sincerely yours,
M E M O RAN D U M
(Our Reference No. ____)
II.
Line Business
III.
Background of Information
IV.
V.
VI.
VII.
Information Requested
VIII.
Others
Requesting Office
TEMPLATE 14
Sample of Final Reply to requested State where information has been received
(to be further developed and adapted to each particular situation where information is being provided )
Our ref:
TEMPLATE 15
Letter to the revenue officer accompanying information received from requested State
(to be further developed and adapted to each particular situation where information is being provided
Our ref:
Yours sincerely,
Commissioner of Internal Revenue