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.
