Amendment to RMO No. 4-83 Prescribing the Procedures for Requests for Exchange of Information Pursuant to RP Tax Treaties

December 15, 1989 REVENUE MEMORANDUM ORDER NO. 50-89 SUBJECT : Amendment to RMO No. 4-83 Prescribing the Procedures for Requests for Exchange of Information Pursuant to RP Tax Treaties TO : All Internal Revenue Officers Concerned As of this date, the Philippines has nineteen (19) tax treaties with other countries. These treaties provide for exchange of information procedures, wherein the competent authority of each treaty country can request for information from his counterpart for the purpose of assessment, collection, enforcement and/or prosecution of income tax cases. cd i RMO No. 4-83 provides for the procedures in availing of this exchange of information provision. Pertinent sections of this RMO are hereby amended as follows: 'Procedure. - All requests for information must be filed in BIR Form No. TC-003 (as revised). Revenue officials making the request shall accomplish the said form, secure the endorsement/approval of their superiors indicated therein and course this request to the Commissioner of Internal Revenue thru the Tax Treaty Secretariat, Office of Deputy Commissioner V. Deoferio for final processing thereof. The Tax Treaty Secretariat shall be responsible for preparing the communication for the request of information to the concerned competent authority of the treaty country and transmitting the results of the request to the particular revenue official. Under no circumstances shall a revenue official communicate directly to the competent authority and/or representative of a treaty country on matters pertaining to these requests for information.' acd This order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue