The Philippines Bureau of Internal Revenue (BIR) has published Revenue Memorandum Order (RMO) No. 8-2017, which prescribes the procedures for claiming tax treaty benefits for dividend, interest, and royalty income of non-resident income earners. RMO No. 8-2017 is similar to RMO 27-2016, which was issued June 2016 and suspended shortly thereafter ({News-2016-07-15/A/3- previous coverage}).
RMO No. 8-2017 provides that the mandatory Tax Treaty Relief Applications (TTRA) is no longer to be fil…