Who can apply for a tax treaty relief?

Non-resident individuals or corporations with income derived from sources within the Philippines
and whose country of residence has an effective DTA with the Philippines or their duly authorized
representatives may apply for a tax treaty relief.

How to avail of tax treaty relief?

For dividends, interests and royalties –

The preferential tax treaty rates for these incomes shall be applied and used outright by the withholding
agents upon submission of a Certificate of Residence for TaxTreaty Relief (CORTT) Form by the non-
resident pursuant to Revenue Memorandum Order (RMO) No. 8-2017, which took effect on 26 June
2017.

2. For any other income, such as, but not limited to, business profits, capital gains tax, income from
services, et. al. –

For Philippine-source income other than dividends, interests and royalties, the provisions of RMO No.
72-2010, which prescribes the guidelines on the processing of Tax Treaty Relief Applications (TTRAs)
pursuant to existing Philippine tax treaties, shall apply; thus, securing a ruling is still required.

Where to apply TTRA?

All TTRAs shall only be submitted to the International Tax Affairs Division (ITAD).

Requirements for applying TTRA?

The non-resident individual or corporation must first secure a Taxpayer Identification Number (TIN) from
Revenue District Office (RDO) No. 39- South Quezon City;
Duly accomplished TTRA BIR Form No. 0901

General and Specific Documentary Requirements enumerated under RMO No. 72-2010.