Philippines-Germany tax treaty

The bureau has issued Revenue Memorandum Circular No. 15-2016 about the renegotiated Agreement between the Republic of the Philippines and the Federal Republic of Germany of the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital ('Philippines-Germany tax treaty") has entered into forced on December 18, 2015.

The treaty shall have effect in respect of taxes covered by the said tax treaty, including taxes withheld at source, for any taxable period beginning on or before the first day of January 2016.

For this purpose the concerned German resident income earner or an authorized representative of the latter should file a duly accomplished BIR Form No. 1901 (Application for Relief from Double Taxation) together with the required documents specified at the back of the form, pursuant to Revenue Memorandum Order (RMO) No. 72-2010.

Source:http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2015-2016.pdf

eBIRForms Package v6.1 (New) Is Now Available

The BIR just issued the new version of eBIRForms Package from v6.0 to v6.1.

To download the Offline eBIRForms Package v6.1, just click the following link:

http://ftp.pregi.net/bir/ebirforms_package_v6.1.zip

The Electronic Bureau of Internal Revenue Forms (eBIRForms) was developed primarily to provide taxpayers with an alternative mode of preparing and filing tax returns that is easier and more convenient. The use of eBIRForms by taxpayers will improve the BIR's tax return data capture and storage thereby enhancing efficiency and accuracy in the filing of tax returns. Through the use of the downloadable eBIRForms Software Package (also known as the Offline Package), taxpayers and Accredited Tax Agents (ATAs) will be able to fill up tax returns offline and submit it to the BIR through the Online eBIRForms System.

Offline eBIRForms PackageThe Offline eBIRForms Package is a tax preparation software that allows taxpayers and ATAs to accomplish or fill up tax forms offline. Instead of the conventional manual process of filling up tax returns on pre-printed forms that is highly susceptible to human error, taxpayers/ATAs can directly encode data, validate, edit, save, delete, view, print and submit their tax returns. The package can do automatic computations and has the capability to validate information encoded by taxpayers/ATAs. After filling out the forms in this package, taxpayers/ATAs can submit it to the Online eBIRForms System.

To download the Offline eBIRForms Package v6.1 click here.

To download the new eBIRForms Package v6.3:

http://philippinetaxtalk.blogspot.com/2017/04/ebirforms-package-v63-new-version.html

List of Documentary Requirements for the Registration of Self-Employed Individuals, Estates and Trust and their Branches with the BIR

Few months ago, the bureau has issued Revenue Memorandum Circular No. 37-2016 updating the List of Documentary Requirements for the Registration of Each Type of Application under "Annex" of Revenue Regulations (RR) No. 7-2012, as amended by Revenue Memorandum Circular (RMC) No. 70-2013.

The List of Documentary Requirements of Self-Employed Individuals, Estates and Trusts and their Branches is with details as follows:

For Self-employed, Professionals, Mixed Income Earners

1. Photocopy of Mayor's Business Permit (or duly received Application for Mayor's Business Permit, if the former is still in process with the LGU) and /or PTR issued by the LGU; and

2. Original or Certificate True Copy of NSO Birth Certificate of the Applicant;

Additional documents if applicable:

1. DTI Certificate of Registration of Business Name, if a business trade name shall be used;

2. Proof of Ownership /Legal Possesion (Original copy for presentation only);

2.1 If the place of business is OWNED - Photo copy of Official Receipt of Real Property Tax (Current Year); or Transfer/Original Certificate of Title (TCT/OCT);

2.2 If the place of Business is RENTED - Photocopy of Contract of Lease and Lessor's Permit; and

2.3 If place of business is NO RENTAL or FREE OF USE - Consent from the owner with ID and proof of ownership.

3. Contract of Service;

4. Two (2) valid Government-Issued IDs (for professionals not registered with PRC or other Regulatory Body such as consultants, insurance agents and similarly situated) or Barangay Clearance in lieu thereof;

5. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;

6. Proof of Registration/Permit to Operate with Board of Investment (BOI)/Board of Investment for Autonomous Region for Muslim MIndanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);

7. Sworn Statement of Capital;

8. Marriage Contract;

9. Waiver of husband on his right to claim additional exemptions, if wife claims; and

10. Original NSO Birth Certificate of declared dependents or Certified True Copy of Birth Certificate with Civil Registry Number (for dependents newly born from July to December of the current year) may be accepted, if any.

For Non-Residents

1. In addition to the above applicable requirements, a Working Permit.

For Franchise Holders/Franchisees

1. In addition to the above applicable requirements, a photocopy of the Franchise Agreement.

For Trust

1. In addition to the requirements enumerated under "1" to "10" above, a photocopy of the Trust Agreement.

For Estate (under judicial settlement) 

1. In addition to the requirements enumerated under "1" to "10" above, a photocopy of the Death Certificate of the deceased and notarized Judicial Settlement.

In the case of registration of Branch/Facility types:

1. Copy of the Certificate of Registration (COR) of the Head Office for facility types to be used by the Head Office and COR of the branch for facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch;

2. Mayo's Business Permit or duly received Application for Mayor's Business Permit, if the former is still in process with the LGU;

3. DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; and 

4. . Proof of Ownership /Legal Possesion (Original copy for presentation only);

4.1 If the place of business is OWNED - Photo copy of Official Receipt of Real Property Tax (Current Year); or Transfer/Original Certificate of Title (TCT/OCT);

4.2 If the place of Business is RENTED - Photocopy of Contract of Lease and Lessor's Permit; and

4.3 If place of business is NO RENTAL or FREE OF USE - Consent from the owner with ID and proof of ownership.

Source: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2037-2016.pdf