Publications


Tax Digest
Volume 9,
Series 53
Amendment to Philippine-New Zealand Tax Treaty

Protocol amending the Convention between the Republic of the Philippines the Government of New Zealand for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income (“Philippines-New Zealand Tax Treaty”) has entered into force on October 02, 2008. Pursuant to Article VI thereof, the provisions of the protocol shall have effect in respect of taxes covered by the said protocol, including taxes withheld at source, for any taxable period beginning on or after the first day of January 2009.

Revenue Memorandum Circular No. 32-2016, February 24, 2016
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