This is to remind you that under Revenue Memorandum Order (RMO) No. 14-2021, a request for confirmation on the application of the relevant income tax treaty rate shall be made at any time after the payment of withholding tax, but shall not be later than the last day of the fourth month following the close of each taxable year.  Thus, for relevant payments of withholding tax made in 2021, the request for confirmation should be filed with the Bureau of Internal Revenue no later than April 30, 2022.

If you recall, RMO No. 14-2021 streamlined the procedures and documents for the availment of income tax treaty benefits.  You may see a copy of this issuance in the above link.

If you need our assistance in seeking the aforesaid confirmation, please do not hesitate to let us know.

Thank you,

Mata-Perez, Tamayo & Francisco

April 13, 2022