BIR Releases List of Expired Tax Credit Certificates iin the Philippines
BIR Tax Credit Certificates

New Procedures for Claiming Tax Treaty Benefits for Dividends, Interest, and Royalty Income

The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 70-2020, pursuant to the provisions of Revenue Regulations (RR) No. 14-2020, circularizing the list of expired Tax Credit Certificates (TCCs). The published TCCs are considered expired by the time of effectivity of the RR No. 14-2020 on June 13, 2020.

This circular shall be considered an adequate notice to the involved taxpayer-owners of the TCCs.

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