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0901-P Tax Treaty Relief Application for Business Profits
BIR application form for tax treaty relief for business profits
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Application for
Business Profits
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
BIR Form No.
0901-P
Version 1.0 February 2010
Date of Application
Part I
TAX TREATY INFORMATION
1
Fill in all applicable spaces. Mark all appropriate boxes with "NOT APPLICABLE" if no appropriate response
2A
Philippines Tax Convention with
2C
Preferential Tax Rate
2B
Article Invoked
%
INCOME EARNER
Part II
Taxpayer's Identification Number
3 Taxpayer's
Name 3A
3B
4 Foreign 4
Address
No. (Include Building Name)
Street
No. (Include Building Name)
City
Street
Country
Zip Code
City/Province
Zip Code
5 Local
5
Address
6 Business
Phone Number
District/Municipality
6A
6B
6C
Area/Access Code
Fax Number
Taxpayer's Identification Number
7 Local Representative in the Philippines, if any:
Name 7A
7B
0 0
0
8 Local 8A
Address
No. (Include Building Name)
9 Business
Phone Number
Street
District/Municipality
9A
City/Province
9B
Zip Code
9C
Area/Access Code
Fax Number
Taxpayer's Identification Number
10 Permanent Establishment / Fixed Base in the Philippines, if any:
Name 10A
10B
11 Local
11
Address
No. (Include Building Name)
Street
District/Municipality
City/Province
Zip Code
PAYOR OF INCOME
Part III
Taxpayer's Identification Number
13 Taxpayer's
Name 13A
13B
0 0
14 Local
14
Address
No. (Include Building Name)
Street
District/Municipality
City/Province
Zip Code
15 Registration with Board of Investments (BOI), if any:
15
Preferred
PART IV
Pioneer
Others (Specify)
DETAILS OF TRANSACTION
Date of Transaction
Terms
Consideration
Date of Payment
16
PART V
PERJURY DECLARATION
I/We declare, under the penalties of perjury, that this application has been made in good faith, and
that the representations incuding the accompanying documents have been verified by me/us and to the best
of my/our knowledge, belief, and information are correct, complete and true account of the transaction/s
subject of this application.
(Signature of Applicant/Representative over printed name)
Title/Position of Signatory
Stamp of BIR Receiving Office and
Date of Receipt
ITAD Filing Reference No.:
0
Part VI
DOCUMENTARY REQUIREMENTS
REMARKS
GENERAL DOCUMENTS
1 Proof of Residency
Original copy of consularized certification issued by the tax authority of the country of the income earner to the
effect that such income earner is a resident of such country for purposes of the tax treaty being invoked in the tax
year concerned.
2 Articles of Incorporation (For income earner other than individual)
Photocopy of the Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation /Organization) of
the income earner with the original copy of consularized certification from the issuing agency, office or authority
that the copy of Articles of Incorporation (AOI) (or equivalent Fact of Establishment /Creation /Organization) is a
faithful reproduction or photocopy.
3 Special Power of Attorney
A. If applicant/filer is the withholding agent of the income earner or the local representative in the Philippines of
the income earner i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization
duly executed by the income earner authorizing its withholding agent or local representative in the
Philippines to file tax treaty relief application.
B. If applicant/filer is the local representative of the withholding agent of the income earner i. Original copy of a consularized Special Power of Attorney (SPA) or a consularized written authorization
duly executed by the income earner authorizing its withholding agent or local representative in the
Philippines to file tax treaty relief application; and
ii Original copy of Letter of Authorization from the withholding agent authorizing local representative to file
the tax treaty relief application
4 Certificate of Business Presence in the Philippines.
a. For Corporation or Partnership - Original copy of certification from the Philippines Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the Philippines
5
1
2
3
b. For Individual - Original copy of a certification from the Department of Trade and Industry that the income
earner is not registered to engage in business in the Philippines
Certificate of No Pending Case
Original copy of a sworn statement providing information on whether the issue(s) or transaction involving directly
or indirectly the same taxpayer(s) which is/are the subject of the request for ruling is/are under investigation;
covered by an on-going audit, administrative protest, claim for refund or issuance of tax credit certificate,
collection proceedings, or subject of a judicial appeal
DOCUMENTS SPECIFIC TO BUSINESS PROFITS
Contract
Original or certified copy of a duly notarized original contract
Passport
Certified copy of passport (whole booklet) of the concerned employee(s) of income earner. If there are more than
two employees concerned, the certified copy of their respective passports must be accompanied by a notarized
summary of the contents of the passport, specifying the dates of arrival in and departure from the Philippines,
whenever applicable
Certification as to the Duration of Service
Notarized certification by the Philippine contractor as to the duration of the service to be performed in the
Philippines by the concerned employee(s) of the income earner for the entire duration of the subject contract.
BIR FORM NO. 0901 - P
Guidelines and Instructions
This form shall be duly accomplished in (3) three copies which must be signed by the applicant who may either be the income earner
or the duly authorized representative of the income earner. All fields must be mandatorily filled-up. If "NOT APPLICABLE" or "NONE"
is/are the appropriate response, the same has/have to be clearly indicated in the corresponding field.
This form together with all the necesary documents mentioned in Part VI shall be submitted only to and received by the
International Tax Affairs Division of the Bureau of Internal Revenue. Filing should always be made BEFORE the transaction. Transaction
for purposes of filing the Tax Treaty Relief Application (TTRA) shall mean before the occurrence of the first taxable event.
First taxable event shall mean the first or the only time when the income payor is required to withhold the income tax thereon or
should have withheld taxes thereon had the transaction been subjected to tax.
j
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
