Guidelines for the Availment of Preferential Treaty Rates
1. A duly accomplished BIR Form No. 1601-F and 1604-CF 1904-shall be filed
before the appropriate RDO where the domestic withholding agents of
nonresidents are registered. All particulars in the form must be properly filled
up and timely filed in accordance with the provisions of the National lnternal
Revenue Code (NIRC) of 1997, as amended.
2. Payment of pertinent final taxes due shall be made to Authorized Agent
Banks.
3. ln the event of audit investigation, withholding agents shall keep the following
supporting documents in the records of the office pursuant to Revenue
Regulations (RR) No. 5-20144 for substantiation of the claim for preferential
treaty rates:
a. Consularized Proof of Residency;
b. For Dividends -
1. Certification from Corporate Secretary.
original copy of a duly notarized certificate executed by
the corporate secretary of the domestic corporation
showing all the following information:
i. Details of dividend declaration (with attached
related Board Resolution);
ii. Nurnber, value and type of 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 lnvestments (BOl) 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.
c. For lnterest -
original or certified copy of the notarized contract of loan or
loan agreement.
Board of lnvestments (BOl) Registration, if applicable
certified copy of Board of lnvestments registration of the
payor of the interest, including a Sworn Statement that
such registration has not been cancelled at the time of the
transaction.
d. For Royalties -
1. original or certified copy of the duly notarized Royalty
Agreement, Technology Transfer Agreement, or Licensing
Agreement;
2. When applicable,
i. Certified copy of Board of lnvestments registration
of the payor of the royalties, including a Sworn
Statement that such registration has not been
cancelled at the time of the transaction;
ii. A 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.
iii. Certified copy of lntellectual Property Office (IPO)
registration.
The BIR reserves the right to request other additional documents in the the
course of audit.
