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0901-S Tax Treaty Relief Application for Income from Services

BIR application form for tax treaty reelief for income from service

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Application for
Income from Services

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

BIR Form No.

0901-S
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

6A

District/Municipality
6B

6C
Fax Number

Area/Access Code

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

9A

District/Municipality

City/Province

9B

Zip Code

9C
Fax Number

Area/Access Code

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
Contract

Date of Contract

Consideration

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 Philippine Securities and
Exchange Commission that income recipient is/is not registered to engage in business in the
Philippines
b.
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
5 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
ADDITIONAL DOCUMENTS SPECIFIC TO PERSONAL SERVICES
1 Contract
Original or certified copy of a duly notarized original contract
2 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
3 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 - S
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.
Failure to properly file the TTRA with ITAD within the period prescribed herein shall have the effect of disqualifying the TTRA
under this RMO.
 
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