Legal and Administrative Issuance for EOI
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1.
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Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters
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2.
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Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties
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3.
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Prescribes the usage of the Exchange of Information Work Manual
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4.
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Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”)
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| 5. | Revenue Memorandum Circular No. 12-2018 | Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege | ||||
| 6. | Revenue Regulations No. 10-2018 | Amends Section 10 of RR No. 10-2010 (dated 06 October 2010) or the Exchange of Information Regulations on Notice to Taxpayers | ||||
| 7. | Revenue Delegation Authority Order No. 2-2019 | Orders the concerned officials to approved and/or signed Exchange of Information documents | ||||