6.2 Double tax relief
The Philippines has double tax agreements with several countries. Employment income which is exempt under treaty does not have to withhold 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 Revenue District Office (RDO) No 39 – South Quezon City. This should be done within four months of the end of the relevant tax year. The forms most relevant to individuals are:
• Form 0901-C – for relief from capital gains
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