Republika ng Pilipinas

Kagawaran ng Pananalapi
Tax Treaty Relief BIR Form No.

Kawanihan ng Rentas Internas Application for

Income from Services
0901-S
Version 1.0 February 2010

Date of Application
Part I TAX TREATY INFORMATION
1
Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response
2A Philippines Tax Convention with 2B Article Invoked
2C Preferential Tax Rate %

Part II INCOME EARNER

3 Taxpayer's Taxpayer's Identification Number
Name 3A 3B

4 Foreign 4
Address
No. (Include Building Name) Street City Country Zip Code

5 Local 5
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

6 Business 6A 6B 6C
Phone Number
Area/Access Code Fax Number

7 Local Representative in the Philippines, if any: Taxpayer's Identification Number

Name 7A 7B
0 0 0

8 Local 8A
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

9 Business 9A 9B 9C
Phone Number
Area/Access Code Fax Number

10 Permanent Establishment / Fixed Base in the Philippines, if any: Taxpayer's Identification Number
Name 10A 10B

11 Local 11
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

Part III PAYOR OF INCOME

13 Taxpayer's Taxpayer's Identification Number
Name 13A 13B
0 0 0

14 Local 14
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

15 Registration with Board of Investments (BOI), if any:

15 Preferred Pioneer Others (Specify)

PART IV DETAILS OF TRANSACTION

Contract Date of Contract Consideration

16

PART V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, Stamp of BIR Receiving Office and
and that the representations incuding the accompanying documents have been verified by me/us and to the Date of Receipt
best of my/our knowledge, belief, and information are correct, complete and true account of the
transaction/s subject of this application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory ITAD Filing Reference No.:
Part VI DOCUMENTARY REQUIREMENTS REMARKS
GENERAL DOCUMENTS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner
to the effect that such income earner is a resident of such country for purposes of the tax treaty being
invoked in the tax year concerned.
2 Articles of Incorporation (For income earner other than individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation
/Organization) of the income earner with the original copy of consularized certification from the issuing
agency, office or authority that the copy of Articles of Incorporation (AOI) (or equivalent Fact of
Establishment /Creation /Organization) is a faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the
Philippines of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
representative in the Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
representative in the Philippines to file tax treaty relief application; and
ii Original copy of Letter of Authorization from the withholding agent authorizing local
representative to file the tax treaty relief application
4 Certificate of Business Presence in the Philippines
a. For Corporation or Partnership - Original copy of certification from the Philippine Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the
Philippines
b For Individual - Original copy of a certification from the Department of Trade and Industry that the
b.
income earner is not registered to engage in business in the Philippines
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction
involving directly or indirectly the same taxpayer(s) which is/are the subject of the request for ruling
is/are under investigation; covered by an on-going audit, administrative protest, claim for refund or
issuance of tax credit certificate, collection proceedings, or subject of a judicial appeal
ADDITIONAL DOCUMENTS SPECIFIC TO PERSONAL SERVICES
1 Contract
Original or certified copy of a duly notarized original contract
2 Passport
Certified copy of passport (whole booklet) of the concerned employee(s) of income earner. If there are
more than two employees concerned, the certified copy of their respective passports must be
accompanied by a notarized summary of the contents of the passport, specifying the dates of arrival in
and departure from the Philippines, whenever applicable
3 Certification as to the Duration of Service
Notarized certification by the Philippine contractor as to the duration of the service to be performed in the
Philippines by the concerned employee(s) of the income earner for the entire duration of the subject
contract.

BIR FORM NO. 0901 - S

Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income earner
or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or "NONE"
is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the International
Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction for purposes
of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurrence of the first taxable event.
First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or
should have withheld taxes thereon had the transaction been subjected to tax.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
 Republika ng Pilipinas
Kagawaran ng Pananalapi
Tax Treaty Relief BIR Form No.

Kawanihan ng Rentas Internas Application for

Business Profits
0901-P
Version 1.0 February 2010

Date of Application
Part I TAX TREATY INFORMATION
1
Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response
2A Philippines Tax Convention with 2B Article Invoked
2C Preferential Tax Rate %

Part II INCOME EARNER

3 Taxpayer's Taxpayer's Identification Number
Name 3A 3B

4 Foreign 4
Address
No. (Include Building Name) Street City Country Zip Code

5 Local 5
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

6 Business 6A 6B 6C
Phone Number
Area/Access Code Fax Number

7 Local Representative in the Philippines, if any: Taxpayer's Identification Number

Name 7A 7B
0 0 0

8 Local 8A
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

9 Business 9A 9B 9C
Phone Number
Area/Access Code Fax Number

10 Permanent Establishment / Fixed Base in the Philippines, if any: Taxpayer's Identification Number
Name 10A 10B

11 Local 11
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

Part III PAYOR OF INCOME

13 Taxpayer's Taxpayer's Identification Number
Name 13A 13B
0 0 0

14 Local 14
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

15 Registration with Board of Investments (BOI), if any:

15 Preferred Pioneer Others (Specify)

PART IV DETAILS OF TRANSACTION

Date of Transaction Terms Consideration Date of Payment

16

PART V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, and Stamp of BIR Receiving Office and
that the representations incuding the accompanying documents have been verified by me/us and to the best Date of Receipt
of my/our knowledge, belief, and information are correct, complete and true account of the transaction/s
subject of this application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory ITAD Filing Reference No.:
Part VI DOCUMENTARY REQUIREMENTS REMARKS
GENERAL DOCUMENTS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to the
effect that such income earner is a resident of such country for purposes of the tax treaty being invoked in the tax
year concerned.
2 Articles of Incorporation (For income earner other than individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation /Organization) of
the income earner with the original copy of consularized certification from the issuing agency, office or authority
that the copy of Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation /Organization) is a
faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the Philippines of
the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization
duly executed by the income earner authorizing its withholding agent or local representative in the
Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization
duly executed by the income earner authorizing its withholding agent or local representative in the
Philippines to file tax treaty relief application; and
ii Original copy of Letter of Authorization from the withholding agent authorizing local representative to file
the tax treaty relief application
4 Certificate of Business Presence in the Philippines.
a. For Corporation or Partnership - Original copy of certification from the Philippines Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the Philippines
b. For Individual - Original copy of a certification from the Department of Trade and Industry that the income
earner is not registered to engage in business in the Philippines
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving directly
or indirectly the same taxpayer(s) which is/are the subject of the request for ruling is/are under investigation;
covered by an on-going audit, administrative protest, claim for refund or issuance of tax credit certificate,
collection proceedings, or subject of a judicial appeal
DOCUMENTS SPECIFIC TO BUSINESS PROFITS
1 Contract
Original or certified copy of a duly notarized original contract
2 Passport
Certified copy of passport (whole booklet) of the concerned employee(s) of income earner. If there are more than
two employees concerned, the certified copy of their respective passports must be accompanied by a notarized
summary of the contents of the passport, specifying the dates of arrival in and departure from the Philippines,
whenever applicable
3 Certification as to the Duration of Service
Notarized certification by the Philippine contractor as to the duration of the service to be performed in the
Philippines by the concerned employee(s) of the income earner for the entire duration of the subject contract.

BIR FORM NO. 0901 - P

Guidelines and Instructions

This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income earner
or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or "NONE"
is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.

This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the
International Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction
for purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurrence of the first taxable event.

First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or
should have withheld taxes thereon had the transaction been subjected
j to tax.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
 DLN:
BIR Form No.
Republika ng Pilipinas Application For Relief
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas From Double Taxation on 0901-C
Version 1.0 February 2010
Capital Gains
Date of Application
Part I TAX TREATY INFORMATION
1.

2. Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response.
2A Philippines Tax Convention with _______________________________ .
2B Article Invoked
Part II PAYMENT OF FEES
Processing and certification fees - AAB/BIR Official Receipt No. Date:
Part III PARTIES
1 Seller: (Attach separate sheet with the required information if there are two or more sellers)
Name: TIN:
Type of Entity: Corporation Partnership Individual Other:
(specify)
Is seller the Head
Office or a branch? Head Office Branch (if Branch, state country where Branch is registered) ________________
Address:
Business Phone No.: Fax No.: e-mail Address:
Date of Issuance of SEC Certification of Non-Registration of Corporation/Partnership:
(attach original copy)
Country of Incorporation / Residence:
2 Buyer:
Name: TIN:
Address:
B i
Business Phone
Ph No.:
N Fax No.: e-mail Address:

3 Agent in the Philippines of: Seller Buyer Both

Name: TIN:
Address:
Business Phone No.: Fax No.: e-mail Address:

Part IV DETAILS OF TRANSACTION

Philippine Corporation whose shares of stock are subject of sale/transfer:

S.E.C. Certificate No. Date Issued:

Date of sale/transfer
Total number of unit of participation/shares sold/transferred
Shares of stock Traded in the Stock Exchange Par Value Per Share (for Par shares)
Shares of stock Not Traded in the Stock Exchange Issue Value per Share (for No-Par shares)
Unit in Partnership
Real Property Interest (RPI), if applicable, of the Philippine Corporation as appearing in its audited financial statement
as of the date of sale/transfer of shares of stock/unit of participation (Use formula below)
Interest on properties enumerated in Sec. 3 of RR 4-86 (as
Real Property Interest (RPI) = reflected in Part V) %
Entire assets in terms of value
*Sale or transfer of shares of stock in Philippine Corporation includes sale or transfer of unit of participation in a Philippine Partnership.

Part V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, and
that the representations incuding the accompanying documents have been verified by me/us and to the Stamp of BIR Receiving Office
best of my/our knowledge, belief, and information are correct, complete and true account of the and Date of Receipt
transaction/s subject of this application.
Seller/Agent of Seller and/or Buyer SIGNATURE

ITAD Filing Reference No.:

Part VI DOCUMENTARY REQUIREMENTS REMARKS
GENERAL DOCUMENTS
1. Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to the effect that such income earner is a
resident of such country for purposes of the tax treaty being invoked in the tax year concerned.
2. Articles of Incorporation (For income earner other than an individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment/Creation /Organization) of the income earner with the
original copy of consularized certification from the issuing agency, office or authority that the copy of Articles of Incorporation (AOI) (or
equivalent Fact of Establishment/Creation /Organization) is a faithful reproduction or photocopy.
3. Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the Philippines of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization duly executed by the income earner
authorizing its withholding agent or local representative in the Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization duly executed by the income earner
authorizing its withholding agent or local representative in the Philippines to file tax treaty relief application; and
ii. Original copy of Letter of Authorization from the withholding agent authorizing local representative to file the tax treaty relief application
4. Certificate of Business Presence in the Philippines.
a. For Corporation or Partnership - Original copy of certification from the Philippines Securities and Exchange Commission that income
recipient is/is not registered to engage in business in the Philippines
b. For Individual - Original copy of a certification from the Department of Trade and Industry that the income earner is not registered to engage
in business in the Philippines
5. Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving directly or indirectly the same
taxpayer(s) which is/are the subject of the request for ruling is/are under investigation; covered by an on-going audit, administrative protest, claim
for refund or issuance of tax credit certificate, collection proceedings, or subject of a judicial appeal
ADDITIONAL DOCUMENTS SPECIFIC TO CAPITAL GAINS TAX FOR STRAIGHT SALE OR TRANSFER TRANSACTIONS
1. Contract
Original or certified copy of the notarized Deed of Absolute Sale or notarized Deed or Contract e.g. Deed of Assignment, which actually
transfers the ownership of the subject shares of stock
2. Stock Certificates
Certified copy of the Stock Certificate/s or Subscription Contract covering the subject shares of stock
3. General Information Sheet
Certified copy of the General Information Sheet (GIS) filed with the SEC, showing the name of the subscriber (when shares are not yet fully
paid and as a consequence, stock certificates have not been issued).
4. Corporate Secretary Certificates
Original copy of the duly notarized certificate executed by the Corporate Secretary of the domestic corporation showing the following information:
i. number and value off the subject
j shares off the seller as off the date off sale;;
ii. seller's percentage of ownership as of the date of sale;
iii. acquisition date(s) of the subject shares;
iv. mode of acquisition of the subject shares, including details of previous transfers and the actual Deed showing the parties involved in said
transfers; and
v. buyer's percentage of ownership after the transfer of the subject shares.
5. Comparative Schedule of Property, Plant and Equipment
Original copy of the comparative schedule duly certified by a responsible officer of the Philippine corporation, of the “real property or real
property interest/s” of the domestic corporation, reflecting the necessary adjustment for the period from the last audited financial statement to
the date of the interim unaudited financial statement submitted under no. 12, using the format and observing the guidelines set forth in Part VII
of the BIR Form No. 0901-C.
6. Financial Statement
a. Certified copy of the audited financial statements* for the year prior to the sale or transfer of the subject shares of stock; and
b. Original copy of the unaudited/or interim financial statements as of a specific date nearest to the date of sale, signed by a responsible officer
of the Philippine corporation.
7. BIR Form No. 0605- Payment Form
Certified copy of BIR Form No. 0605 and the official receipt reflecting the payment of the processing and certification fee with an authorized
agent bank under the jurisdiction of Revenue District Office No. 39, together with bank receipt or deposit slips.
8. BIR Form No. 2000 - Documentary Stamp Tax

Certified copy of BIR Form No. 2000 and the official receipt reflecting the payment of the documentary stamp tax on the subject sale or
transfer of the shares of stocks. If the documentary stamp tax shall be borne by the nonresident seller and/or nonresident buyer, the tax shall be
paid and the return shall be filed with an authorized agent bank under the jurisdiction of Revenue District Office No. 39. In case the buyer is a
resident of the Philippines, the return shall be filed and the tax shall be paid in accordance with Section 200(C) of the National Internal Revenue
Code of 1997.
Part VII COMPARATIVE SCHEDULE OF PROPERTY, PLANT & EQUIPMENT (PPE)
Previous Year Current Year Transaction Date
Accumulated Depreciation Total Accumulated Total Accumulated
Particulars Acquisition Cost Book Value Book Value Depreciation Expense Book Value
Depreciation Expense Depreciation Depreciation

PPE1 xxx xxx xxx xxx xxx xxx xxx xxx xxx

PPE2 xxx xxx xxx xxx xxx xxx xxx xxx xxx

PPE3 xxx xxx xxx xxx xxx xxx xxx xxx xxx

Totals xxx xxx xxx xxx xxx xxx xxx xxx xxx

*Financial Statements refer to the balance sheet, income statement, cash flow statement, statement showing changes in equity, statement of retained earnings, and notes thereto

BIR FORM NO. 0901-C

Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income earner or the duly authorized representative of the income earner.
All fields must be mandatorily filled-up. If "NOT APPLICABLE" or "NONE" is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the International Tax Affairs Division of the Bureau of Internal Revenue on
or before
b f fif
fifth
h (5) dday off the
h ffollowing
ll i monthh ffrom the
h ddate when
h the
h D
Deed
d off Ab
Absolute
l S Sale/Contract
l /C was executedd
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA under this RMO.
 Republika ng Pilipinas
Kagawaran ng Pananalapi
Tax Treaty Relief BIR Form No.

Kawanihan ng Rentas Internas Application for

Dividend Income
0901-D
Version 1.0 February 2010

Date of Application
Part I TAX TREATY INFORMATION
1
Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response.
2A Philippines Tax Convention with _______________________________ . 2B Article Invoked
2C Preferential Tax Rate _________%

Part II INCOME EARNER

3 Taxpayer's Taxpayer's Identification Number
Name 3A 3B

4 Foreign 4
Address
No. (Include Building Name) Street City Country Zip Code

5 Local 5
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

6 Business 6A 6B 6C
Phone Number
Area/Access Code Fax Number

7 Local Representative in the Philippines, if any: Taxpayer's Identification Number

Name 7A 7B
0 0 0

8 Local 8A
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

9 Business 9A 9B 9C
Phone Number
Area/Access Code Fax Number

10 Permanent Establishment / Fixed Base in the Philippines, if any: Taxpayer's Identification Number
Name 10A 10B

11 Local 11
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

Part III PAYOR OF INCOME

13 Taxpayer's Taxpayer's Identification Number
Name 13A 13B
0 0 0

14 Local 14
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

15 Registration with Board of Investments (BOI), if any:

15 Preferred Pioneer Others (Specify)

PART IV DETAILS OF TRANSACTION

Date of Dividends Date of Dividend
No. of Shares Type of Shares Percentage of Ownership Date of Record
Declaration Payment
16

PART V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, Stamp of BIR Receiving Office and
and that the representations incuding the accompanying documents have been verified by me/us and to the Date of Receipt
best of my/our knowledge, belief, and information are correct, complete and true account of the
transaction/s subject of this application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory

ITAD Filing Reference No
No.::
Part VI DOCUMENTARY REQUIREMENTS
GENERAL DOCUMENTS REMARKS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to
the effect that such income earner is a resident of such country for purposes of the tax treaty being invoked in
the tax year concerned.
2 Articles of Incorporation (For income earner other than an individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment/Creation
/Organization) of the income earner with the original copy of consularized certification from the issuing
agency, office or authority that the copy of Articles of Incorporation (AOI) (or equivalent Fact of
Establishment/Creation /Organization) is a faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the Philippines
of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
representative in the Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
representative in the Philippines to file tax treaty relief application; and
ii Original copy of Letter of Authorization from the withholding agent authorizing local representative to
file the tax treaty relief application
4 Certificate of Business Presence in the Philippines.
a.
For Corporation or Partnership - Original copy of certification from the Philippines Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the Philippines
b. For Individual - Original copy of a certification from the Department of Trade and Industry that the
income earner is not registered to engage in business in the Philippines
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving
directly or indirectly the same taxpayer(s) which is/are the subject of the request for ruling is/are under
investigation; covered by an on-going audit, administrative protest, claim for refund or issuance of tax credit
certificate, collection proceedings, or subject of a judicial appeal
ADDITIONAL DOCUMENTS SPECIFIC TO DIVIDEND INCOME
1 Certificate from Corporate Secretary
Original copy of a duly notarized certificate executed by the Corporate Secretary of the domestic corporation
showing the following information:
i. details of dividend declaration ( with attached related Board Resolution);
ii. number and value of the subject shares of the nonresident income earner as of the date of
record/transaction, and as of the date of payment of the subject dividends;
iii. percentage of ownership of the nonresident income earner as of the date of record/transaction, and
as of the date of the payment of subject dividends;
iv. acquisition date(s) of the subject shares; and
v. mode of acquisition of the subject shares.
2 Board of Investments (BOI) Registration, if applicable
Certified copy of Board of Investments registration of the payor of the dividends, including a Sworn
Statement that such registration has not been cancelled at the time of the transaction.

BIR FORM NO. 0901 - D

Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income
earner or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or
"NONE" is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the
International Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction
for purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurrence of the first taxable event.
First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or
should have withheld taxes thereon had the transaction been subjected to tax.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
 Republika ng Pilipinas
Kagawaran ng Pananalapi
Tax Treaty Relief BIR Form No.

Kawanihan ng Rentas Internas Application for

Other Income Earnings
0901-O
Version 1.0 February 2010

Date of Application
Part I TAX TREATY INFORMATION
1
Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response.
2A Philippines Tax Convention with 2B Article Invoked
2C Preferential Tax Rate % 2D Exemption ___________________

Part II INCOME EARNER

3 Taxpayer's Taxpayer's Identification Number
Name 3A 3B

4 Foreign 4
Address
No. (Include Building Name) Street City Country Zip Code

5 Local 5
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

6 Business 6A 6B 6C
Phone Number
Area/Access Code Fax Number

7 Local Representative in the Philippines, if any: Taxpayer's Identification Number

Name 7A 7B
0 0 0

8 Local 8A
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

9 Business 9A 9B 9C
Phone Number
Area/Access Code Fax Number

10 Permanent Establishment / Fixed Base in the Philippines, if any: Taxpayer's Identification Number
Name 10A 10B

11 Local 11
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

Part III PAYOR OF INCOME

13 Taxpayer's Taxpayer's Identification Number
Name 13A 13B
0 0 0

14 Local 14
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

15 Registration with Board of Investments (BOI), if any:

15 Preferred Pioneer Others (Specify)

PART IV DETAILS OF TRANSACTION

Date of Transaction Terms Consideration Date of Payment

16

PART V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, and Stamp of BIR Receiving Office and
that the representations incuding the accompanying documents have been verified by me/us and to the best Date of Receipt
of my/our knowledge, belief, and information are correct, complete and true account of the transaction/s
subject of this application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory

ITAD Filing Reference No.:
Part VI DOCUMENTARY REQUIREMENTS
GENERAL DOCUMENTS REMARKS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to
the effect that such income earner is a resident of such country for purposes of the tax treaty being invoked
in the tax year concerned.
2 Articles of Incorporation (For income earner other than an individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of
Establishment/Creation/Organization) of the income earner with the original copy of consularized
certification from the issuing agency, office or authority that the copy of Articles of Incorporation (AOI) (or
equivalent Fact of Establishment/Creation/Organization) is a faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the
Philippines of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
representative in the Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
representative in the Philippines to file tax treaty relief application; and
ii Original copy of Letter of Authorization from the withholding agent authorizing local representative
to file the tax treaty relief application
4 Certificate of Business Presence in the Philippines
a. For Corporation or Partnership - Original copy of certification from the Philippine Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the
Philippines
b. For Individual - Original copy of a certification from the Department of Trade and Industry that the
income earner is not registered to engage in business in the Philippines
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving
directly or indirectly the same taxpayer(s) which is/are the subject of the request for ruling is/are under
investigation; covered by an on-going audit, administrative protest, claim for refund or issuance of tax
credit certificate, collection proceedings, or subject of a judicial appeal
ADDITIONAL DOCUMENTS SPECIFIC TO OTHER INCOME
1. Letter
A letter request signed by the income earner or the duly authorized representative of the income earner is
required providing information on the subject transaction covered by tax treaty provision(s), the requested
tax treaty treatment for such transaction as well as the legal justification for the preferential tax treatment
2. Contract
Original or certified copy of the subject contract, or other document(s) (in its original or certified copies)
pertaining to the transaction.
3. Certification as to the duration of stay
Notarized certification by the Philippine contractor as to the duration of the service to be performed in the
Philippines by the concerned employee(s) of the income earner for the entire duration of the subject
contract.

BIR FORM NO. 0901 - O

Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income earner
or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or "NONE"
is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the International
Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction for
purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurrence of the first taxable event.
First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or
should have withheld taxes thereon had the transaction been subjected to tax.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
 Republika ng Pilipinas Application For Relief BIR Form No.
Kagawaran ng Pananalapi From Double Taxation on
Kawanihan ng Rentas Internas
Shipping and Air Transport 0901-T
Version 1.0 February 2010
Date of Application
PART I TAX TREATY INFORMATION
All fields should be mandatory filled up.
1 Philippine Tax Convention with _______________________________.
2 Preferential tax treaty rate
2A Preferential tax rate % 2C Article Invoked ______________________
2B Exemption

PART II RECIPIENT OF INCOME

2 Taxpayer's Taxpayer's Identification Number

Name 2A 2B

3 Foreign 3
Address
No. (Include Building Name) Street City Country Zip Code

4 Local 4
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

5 Business 5A 5B 5C
Phone Number
Area/Access Code Fax Number
6 Local Representative in the Philippines, if any: Taxpayer's Identification Number
Name 6A 6B
0 0 0

7 Local 7A
Address
No. (Include
( Building
g Name)) Street District/Municipality
p y City/Province
y Zip
p Code

8 Business 8A 8B 8C
Phone Number

Area/Access Code Fax Number

9 Permanent Establishment / Fixed Base in the Philippines, if any: Taxpayer's Identification Number
Name 9A 9B

10 Local 10
Address

No. (Include Building Name) Street District/Municipality City/Province Zip Code

PART III PAYOR OF INCOME

11 Taxpayer's Taxpayer's Identification Number

Name 11A 11B
0 0 0

12 Local 12
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

PART IV PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in
good faith, and that the representations incuding the accompanying documents have been Stamp of BIR Receiving Office and
verified by me/us and to the best of my/our knowledge, belief, and information are correct, Date of Receipt
complete and true account of the transaction/s subject of this application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory ITAD Filing Reference No.:
PART V DOCUMENTARY REQUIREMENTS REMARKS
GENERAL DOCUMENTS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner
to the effect that such income earner is a resident of such country for purposes of the tax treaty being
invoked in the tax year concerned.
2 Articles of Incorporation (for income earner othern than individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation
/Organization) of the income earner with the original copy of consularized certification from the issuing
agency, office or authority that the copy of Articles of Incorporation (AOI) (or equivalent Fact of
Establishment /Creation /Organization) is a faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the
Philippines of the income earner -
i. Original copy of consularized notarized Special Power of Attorney (SPA) or written authorization
duly executed by the income earner authorizing its/his representative in the Philippines to file a
claim for tax treaty relief.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written
authorization duly executed by the income earner authorizing its withholding agent or local
ii. Original copy of Letter of Authorization from the withholding agent authorizing local
representative to file the tax treaty relief application
4 Certification of business presence in the Philippines
a) For Corporation or Partnerships - Original copy of a certification from the Philippine Securities and
Exchange Commission that the income earner is or is not registered to engage in business in the
Philippines
b) For Individuals - Original copy of a certification from the Department of Trade and Industry that the
income earner is or is not registered to engage in business in the Philippines.
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction
involving directly or indirectly the same taxpayer(s) which is/are the subject of the request for ruling
is/are under investigation, on-going audit, administrative protest, claim for refund or issuance of tax
credit certificate, collection proceedings, or a judicial appeal of the taxpayer(s) involved.
ADDITIONAL DOCUMENTS SPECIFIC TO SHIPPING
1. Certified copy of proof of Registry of Vessel.
2. Certified copy of notarized charter party or engagement contract.
3. Certified copy of the License To Transact Business In The Philippines, as applicable.

ADDITIONAL DOCUMENTS SPECIFIC TO AIR TRANSPORT

1. Certified copy of proof of Registry of Airplane.
2. Certified copy of the License to Transact Business in the Philippines, as applicable.

BIR FORM NO. 0901-T

Guidelines and Instructions

This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income
earner or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or
"NONE" is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.

This form shall be submitted only to the International Tax Affairs Division of the Bureau of Internal Revenue together with all the
necesary documents mentioned in Part V of this form, filing should always be made BEFORE the transaction. Transaction for purposes of
filing the TTRA shall mean before the occurrence of the first taxable event.
First taxable event for purposes of filing the Tax Treaty Relief Application (TTRA), shall mean the first or the only time when
the income payor is required to withhold the income tax thereon or should have withheld taxes thereon had the transaction been subjected
to tax
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
 Republika ng Pilipinas Application For Relief BIR Form No.
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas From Double Taxation on
Interest Income
0901-I
Version 1.0 February 2010
Date of Application
PART I TAX TREATY INFORMATION
Fill in all applicable spaces. Mark all appropriate boxes with an "x"
1 Philippine Tax Convention with _______________________________.
2 Preferential tax treaty rate
2A Preferential tax rate % 2C Article Invoked ______________________
2B Exemption Government made /Insured/Guaranted Loan? YES NO

PART II RECIPIENT OF INCOME

2 Taxpayer's Taxpayer's Identification Number
Name 2A 2B

3 Foreign 3
Address
No. (Include Building Name) Street City Country Zip Code

4 Local 4
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

5 Business 5A 5B 5C
Phone Number
Area/Access Code Fax Number
6 Local Representative in the Philippines, if any: Taxpayer's Identification Number
Name 6A 6B
0 0

7 Local 7A
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code
8 Business 8A 8B 8C
Phone Number
Area/Access Code Fax Number
9 P
Permanent E bli h
Establishment / Fi dB
Fixed Base iin the
h Phili i
Philippines, if any: T
Taxpayer's
' Id
Identification
tifi ti N Number
b
Name 9A 9B

10 Local 10
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code
PART III PAYOR OF INCOME
11 Taxpayer's Taxpayer's Identification Number
Name 11A 11B
0 0

12 Local 12
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code
13 Registration with Board of Investments (BOI), if any:
13 Preferred Pioneer Others (Specify)

PART IV DETAILS OF TRANSACTION

16 A. For Loan transactions

A.1 DATE OF LOAN AGREEMENT AMOUNT OF LOAN TERMS INTEREST RATE DATE OF PAYMENT

A.2 Name of correspondent bank:

A.3 Name of foreign/remitter bank:

B. For Investment/Deposit transaction

NATURE/TYPE OF
DATE OF BANK CERTIFICATION NAME OF BANK DATE PLACED/OPENED
TRANSACTION/S

PART V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, and that
the representations incuding the accompanying documents have been verified by me/us and to the best of my/our Stamp of BIR Receiving Office and
knowledge, belief, and information are correct, complete and true account of the transaction/s subject of this Date of Receipt
application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory

ITAD Filing Reference No.:
PART VI DOCUMENTARY REQUIREMENTS REMARKS
GENERAL DOCUMENTS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to the effect
that such income earner is a resident of such country for purposes of the tax treaty being invoked in the tax year
concerned.
2 Articles of Incorporation (for income earner othern than an individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment/Creation/Organization) of the
income earner with the original copy of consularized certification from the issuing agency, office or authority that the
copy of Articles of Incorporation (AOI) (or equivalent Fact of Establishment/Creation/Organization) is a faithful
reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the Philippines of the
income earner -
i. Original copy of consularized notarized Special Power of Attorney (SPA) or written authorization duly executed by
the income earner authorizing its/his representative in the Philippines to file a claim for tax treaty relief.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization duly
executed by the income earner authorizing its withholding agent or local representative in the Philippines to file
tax treaty relief application; and
ii. Original copy of Letter of Authorization from the withholding agent authorizing local representative to file the tax
treaty relief application
4 Certification of business presence in the Philippines
a) For Corporation or Partnerships - Original copy of a certification from the Philippine Securities and Exchange
Commission that the income earner is or is not registered to engage in business in the Philippines
b) For Individuals - Original copy of a certification from the Department of Trade and Industry that the income earner is
or is not registered to engage in business in the Philippines.
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving directly or
indirectly the same taxpayer(s) which is/are the subject of the request for ruling is/are under investigation, on-going
audit, administrative protest, claim for refund or issuance of tax credit certificate, collection proceedings, or a judicial
appeal of the taxpayer(s) involved.
ADDITIONAL DOCUMENTS SPECIFIC TO INTEREST INCOME
1. If Interest Earnings are from Loans/Borrowings:
a Certification from the Corporate Secretary
a.
Original copy of a duly notarized certificate executed by the Corporate Secretary of the corporate-borrower showing
all the following information:
i. Number, value and type of shares of the nonresident income earner as of the date of record/transaction;
ii. Percentage of ownership of the nonresident income earner as of the date of record/transaction;
b. Loan Agreement
Original or certified copy of the notarized contract of loan or loan agreement. For Bangko Sentral ng Pilipinas (BSP)-
registered loans, the contract need not be notarized, but a certified copy of the BSP registration must be submitted with
the loan document.
c. Proof of Inward Remittances
Certification from the correspondent bank proof of inward remittances of the foreign loan from the foreign/remitter
banks requested by the borrower.
d. Board of Investment (BOI) Registration, if applicable
Certified copy of Board of Investments registration of the payor of the interest, including a Sworn Statement that such
registration has not been cancelled at the time of the transaction.
e. Proof of Loan Guarantee
Certified copy of proof of loan guarantee or insurance, or a certification of financing (direct or indirect) by the foreign
government or any financial institution wholly owned by the foreign government or any financial institution
designated in the treaty, if applicable.
f. Fact of Establishment (for the guarantor / insurer), if applicable
Certified copy of documents establishing the foreign government owned financial institution which guaranteed or
insured the subject loan on instances when the name of the financial institution is now different (i.e. instances of
change in name) from the name indicated in the tax treaty being invoked.
2. If Interest Earnings are from Investments or Deposits:
a. Original copy of Bank Certification attesting to the nature/type and presence of investments/deposits on said bank
including the date the investments/accounts were placed/opened.
BIR FORM NO. 0901-I
Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income earner or the duly authorized
representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or "NONE" is/are the appropriate response, the same
has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the International Tax Affairs Division
of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction for purposes of filing the Tax Treaty Relief Application
(TTRA) shall mean before the occurrence of the first taxable event.
First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or should have withheld taxes
thereon had the transaction been subjected to tax.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA under this RMO.
 Republika ng Pilipinas
Kagawaran ng Pananalapi
Tax Treaty Relief BIR Form No.

Kawanihan ng Rentas Internas Application for

Royalty Income
0901-R
Version 1.0 February 2010

Date of Application
Part I TAX TREATY INFORMATION
1
Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response.
2A Philippines Tax Convention with 2B Article Invoked
2C Preferential Tax Rate %

Part II INCOME EARNER

3 Taxpayer's Taxpayer's Identification Number
Name 3A 3B

4 Foreign 4
Address
No. (Include Building Name) Street City Country Zip Code

5 Local 5
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

6 Business 6A 6B 6C
Phone Number
Area/Access Code Fax Number

7 Local Representative in the Philippines, if any: Taxpayer's Identification Number

Name 7A 7B
0 0 0

8 Local 8A
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

9 Business 9A 9B 9C
Phone Number
Area/Access Code Fax Number

10 Permanent Establishment / Fixed Base in the Philippines, if any: Taxpayer's Identification Number
Name 10A 10B

11 Local 11
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

Part III PAYOR OF INCOME

13 Taxpayer's Taxpayer's Identification Number
Name 13A 13B
0 0 0

14 Local 14
Address
No. (Include Building Name) Street District/Municipality City/Province Zip Code

15 Registration with Board of Investments (BOI), if any:

15 Preferred Pioneer Others (Specify)

PART IV DETAILS OF TRANSACTION

Date of Transaction Terms Consideration Date of Payment

16

PART V PERJURY DECLARATION

I/We declare, under the penalties of perjury, that this application has been made in good faith, Stamp of BIR Receiving Office and
and that the representations incuding the accompanying documents have been verified by me/us and to the Date of Receipt
best of my/our knowledge, belief, and information are correct, complete and true account of the
transaction/s subject of this application.

(Signature of Applicant/Representative over printed name) Title/Position of Signatory

ITAD Filingg Reference No.:
Part VI DOCUMENTARY REQUIREMENTS REMARKS
GENERAL DOCUMENTS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to the
effect that such income earner is a resident of such country for purposes of the tax treaty being invoked in the tax
year concerned.
2 Articles of Incorporation (For income earner other than individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation /Organization)
of the income earner with the original copy of consularized certification from the issuing agency, office or
authority that the copy of Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation
/Organization) is a faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the Philippines of
the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization
duly executed by the income earner authorizing its withholding agent or local representative in the
Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner -
i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization
duly executed by the income earner authorizing its withholding agent or local representative in the
Philippines to file tax treaty relief application; and
ii Original copy of Letter of Authorization from the withholding agent authorizing local representative to file
the tax treaty relief application
4 Certificate of Business Presence in the Philippines
a. For Corporation or Partnership - Original copy of certification from the Philippine Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the Philippines
b. For Individual - Original copy of a certification from the Department of Trade and Industry that the income
earner is not registered to engage in business in the Philippines
5 Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving
directly or indirectly the same taxpayer(s) which is/are the subject of the request for ruling is/are under
investigation; covered by an on-going audit, administrative protest, claim for refund or issuance of tax credit
certificate, collection proceedings, or subject of a judicial appeal
DOCUMENTS SPECIFIC TO ROYALTY INCOME
1 Royalty Agreement, Technology Transfer Agreeemnt, or Licensing Agreement
Original or certified copy of a duly notarized Royalty Agreement, Technology Transfer Agreement, or Licensing
Agreement.
2 Board of Investments (BOI) Registration, if applicable
Certified copy of Board of Investments registration of the payor of the royalties including a Sworn Statement that
such registration has not been cancelled at the time of the transaction.
3 Philippine Economic Zone Authoirty (PEZA) Registration, if applicable
Certified copy of the registration of the payor of the income or withholding agent with the Philippine Economic
Zone Authority (PEZA) of the payor of the royalties including a Sworn Statement that such registration has not
been cancelled at the time of the transaction.
4 Interlectual Property Office (IPO), if applicable
Certified copy of Intellectual Property Office (IPO) registration.

BIR FORM NO. 0901 - R

Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income
earner or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or
"NONE" is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the
International Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction
for purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurrence of the first taxable event.
First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or
should have withheld taxes thereon had the transaction been subjected to tax.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.