Sunday 16 May 2021
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businessmirror - 1 month ago

New guidelines in the availment of tax treaty benefits

The Bureau of Internal Revenue issued Revenue Memorandum Order 14-2021 (RMO 14-21) purportedly to streamline the procedures and documents in the availment of tax treaty benefits. This new RMO provides new guidelines and procedures in the availment of tax treaty reliefs, effectively repealing, superseding, and modifying the prior guidelines and procedures provided in RMO 30-2002, [ ]


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