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0901-T Application For Relief From Double Taxation on Shipping and Air Transport
BIR application form for relieg from double taxation on shipping and air transport
Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: Application For Relief
From Double Taxation on
Shipping and Air Transport
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
BIR Form No.
0901-T
Version 1.0 February 2010
Date of Application
PART I
TAX TREATY INFORMATION
All fields should be mandatory filled up.
1
Philippine Tax Convention with _______________________________.
2
Preferential tax treaty rate
2A
Preferential tax rate
2B
Exemption
%
2C
Article Invoked ______________________
RECIPIENT OF INCOME
PART II
Taxpayer's Identification Number
2 Taxpayer's
Name
2A
3 Foreign
Address
2B
3
No. (Include Building Name)
No. (Include Building Name)
4 Local
Address
Street
City
Street
Country
Zip Code
City/Province
Zip Code
4
5 Business
Phone Number
District/Municipality
5A
5B
5C
Area/Access Code
Fax Number
Taxpayer's Identification Number
6 Local Representative in the Philippines, if any:
Name
6A
6B
0 0 0
7 Local
7A
Address
No. (Include Building Name)
(
g
)
8 Business
Phone Number
Street
District/Municipality
p y
8A
City/Province
y
8B
8C
Fax Number
Area/Access Code
Taxpayer's Identification Number
9 Permanent Establishment / Fixed Base in the Philippines, if any:
9A
Name
10 Local
Address
Zip Code
p
9B
10
No. (Include Building Name)
Street
District/Municipality
City/Province
Zip Code
PAYOR OF INCOME
PART III
Taxpayer's Identification Number
11 Taxpayer's
Name 11A
11B
0 0 0
12 Local
Address
12
No. (Include Building Name)
Street
PART IV
District/Municipality
Zip Code
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)
City/Province
Title/Position of Signatory
Stamp of BIR Receiving Office and
Date of Receipt
ITAD Filing Reference No.:
PART V
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 othern 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 consularized notarized Special Power of Attorney (SPA) or written authorization
duly executed by the income earner authorizing its/his representative in the Philippines to file a
claim for tax treaty relief.
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
ii. Original copy of Letter of Authorization from the withholding agent authorizing local
representative to file the tax treaty relief application
4
Certification of business presence in the Philippines
a) For Corporation or Partnerships - Original copy of a certification from the Philippine Securities and
Exchange Commission that the income earner is or is not registered to engage in business in the
Philippines
b) For Individuals - Original copy of a certification from the Department of Trade and Industry that the
income earner is or 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, on-going audit, administrative protest, claim for refund or issuance of tax
credit certificate, collection proceedings, or a judicial appeal of the taxpayer(s) involved.
ADDITIONAL DOCUMENTS SPECIFIC TO SHIPPING
1. Certified copy of proof of Registry of Vessel.
2. Certified copy of notarized charter party or engagement contract.
3. Certified copy of the License To Transact Business In The Philippines, as applicable.
ADDITIONAL DOCUMENTS SPECIFIC TO AIR TRANSPORT
1. Certified copy of proof of Registry of Airplane.
2. Certified copy of the License to Transact Business in the Philippines, as applicable.
BIR FORM NO. 0901-T
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 shall be submitted only to the International Tax Affairs Division of the Bureau of Internal Revenue together with all the
necesary documents mentioned in Part V of this form, filing should always be made BEFORE the transaction. Transaction for purposes of
filing the TTRA shall mean before the occurrence of the first taxable event.
First taxable event for purposes of filing the Tax Treaty Relief Application (TTRA), 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.
