Working outside the Philippine.

A. What do i need to know about my taxation if I am working outside the Philippines?

Taxation of Foreign Source Income

B. Taxation outside the Philippine source of income

Generally, income by a resident from employment/ or busines income from foreign source is taxed on its worldwide income. However, you may wish to claim the Double Taxation Agreement benefit that a Philippine tax resident has with our tax treaty partner to enjoy the reduced tax rate or a tax exemption of foreign source income in that foreign country.

To avail of the this benefit, you need to submit the Certificate of Residency (COR) to the foreign tax authority to prove that you are a Philippines tax resident.

How do I apply for a Certificate of Residency?

All applicants must be registered with the Bureau of Internal Revenue with a regular Tax Identification Number (TIN). You may apply for the issuance of the COR at the International Tax Affairs Division and submit the documentary requirement below:

For Individual

For Corporation