Philippine Income Tax Treaties Status

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BIR REVENUE MEMORANDUM CIRCULAR NO. 4-92: Philippine Income Tax Treaties Status

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Title Supreme Court: Philippine Income Tax Treaties Status

Law: Bir Revenue Memorandum Circular No. 4-92

Decision Date: Jan 10, 1992

The BIR Revenue Memorandum Circular No. 4-92, issued by Commissioner Jose U. Ong, provides a comprehensive list of active income tax treaties between the Philippines and various countries, effective from January 1974 to January 1992, and encourages public awareness of these agreements.

income tax

tax treaties

tax law

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