Support for tax treaty relief and cross-border income concerns.
The Tax Residency Certificate (TRC) is a document that proves the residency of income earners and supports their claim or eligibility for tax treaty relief. It is useful for taxpayers with income sources in more than one country.
Domestic corporations and resident individuals may use a TRC when presenting documents to customers abroad. NRFCs and NRAs may also present their TRCs to Philippine-based customers to help avoid double taxation.
GG0065 - TAX RESIDENCY CERTIFICATE
Supports eligibility for tax treaty relief
Helps avoid double taxation on cross-border income
Proves residency for Philippine residents earning income from treaty countries
Supports NRFCs and NRAs presenting TRCs to Philippine-based customers
The Philippines has entered into tax treaties with various countries to avoid double taxation. To grant treaty benefits, it must be established that the taxpayer is a resident of a Contracting State.
The BIR, through the International Tax Affairs Division (ITAD), is authorized to issue a TRC to Philippine residents earning income from a Contracting State who intend to avail preferential tax treatment under tax treaties.
Duly accomplished BIR Form No. 1902
Certified true copy of proofs of income
Photocopy of passport booklet or Residency Certificate issued by the Barangay Chairman if the applicant never left the Philippines
Annual ITR for the immediately preceding taxable year duly filed with, and/or received by, the BIR
Notarized Special Power of Attorney (SPA) or authorization letter for the authorized representative
Duly accomplished BIR Form No. 0902 signed by the taxpayer or authorized representative
Proof of establishment in the Philippines such as latest Articles of Incorporation or Partnership
Certified true copy of proofs of income
List of partners if the applicant is a general professional partnership (GPP)
Annual Income Tax Return for the immediately preceding year
Notarized Special Power of Attorney (SPA) or authorization letter for the authorized representative