The Philippine Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 14-2021 (the Order)¹ which provides updated guidelines for the processing of tax treaty relief applications (TTRA) on all Philippine-sourced income derived by nonresidents. The guidelines took effect immediately upon their issuance on 31 March 2021.

This Tax Alert summarizes the key changes in the procedu…