Legal and Administrative Issuance for EOI
1.
|
Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters
|
|||||
2.
|
Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties
|
|||||
3.
|
Prescribes the usage of the Exchange of Information Work Manual
|
|||||
4.
|
Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”)
|
|||||
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 |