Revenue Memorandum Circular No. 51-2019

Tax Residency Issuance -min

29 Oct: BIR Releases Tax Residency Issuance Guidelines

The Bureau of Internal Revenue (BIR) released the guidelines for the issuance of a Tax Residency Certificate (TRC). This measure prevents unqualified taxpayers from availing tax treaty benefits and mandates the creation of a database of Filipino residents with foreign-sourced income.