templates 02182013

TEMPLATES

TEMPLATE 1Request for Bank Information should contain:1. The identity of the person under examination or investigation;

2. A statement of the information being sought including its nature and the form in which the said foreign tax authority prefers to receive the information from the Commissioner;

3. The tax purpose for which the information is being sought;

4. Grounds for believing that the information requested is held in the Philippines or is in the possession or control of a person within the jurisdiction of the Philippines;

5. To the extent known, the name and address of any person believed to be in possession of the requested information;

6. A Statement that the request is in conformity with the law and administrative practices of the said foreign tax authority, such that if the requested information was within the jurisdiction of the said foreign tax authority then it would be able to obtain the information under its law or in the normal course of administrative practice and that it is conformity with a convention or international agreement; and

7. A statement that the requesting foreign tax authority has exhausted all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.

TEMPLATE 2Acknowledgment letter to the requesting State of receipt of an EOI request for non-banking information

Our ref: EOI (Please quote our EOI number in all correspondence).Your ref: xxxx 2013Re: [case name]

Exchange of Information under Article xx of our Double Taxation Agreement

Dear .......,

I acknowledge receipt of your request for information in relation to the above case which we received on xxx 2013.Enquiries are being carried out and I will issue a full response to you as soon as possible.

[Where the information requested is likely to be held by a Philippines taxpayer the following sentence should be included in the acknowledgement letter: In the event that the information you requested is not already on our files, I intend to contact the taxpayer directly to obtain the information. If you have an objection to this course of action, please contact Ms. Charadine Bandon (Chief of ITAD) immediately: Telephone: + 632 1 xxxxxxx - E-mail:]

I confirm that this information is governed by the provisions of Article xx of our Double Taxation Agreement.

Yours sincerely,

TEMPLATE 3Acknowledgment letter to the requesting State of receipt of an EOI request for bank information


Exchange of Information under Article xx of the Double Taxation Agreement between the Philippines and [insert name of country]

Dear .......,

I acknowledge receipt of your request for information in relation to the above case which we received on xxx 2013.

Enquiries are being carried out and I will issue a full response to you as soon as possible.

Our regulations provide that, with respect to information held by a bank or financial institution which is requested by a foreign competent authority, we shall within 60 days notify the taxpayer concerned that he is subject of a request by the foreign competent authority. If you do not wish us to notify the taxpayer or you would prefer that we try to obtain the information before issuing the notifications, please contact [ Name Official] (Chief of ITAD) immediately: Telephone: + 632 1 xxxxxxx - E-mail:.......I confirm that this information is governed by the provisions of Article xx of our Double Taxation Agreement.

Yours sincerely,

TEMPLATE 4Reference No. _________________

(Date)

Memorandum for

(Name)

Assistant Commissioner

Information Systems Operations Service or

Information Systems Development Service

With reference to the request for information of (foreign tax authority) made pursuant to the article on Exchange of Information of the Philippines-(foreign country), income tax treaty, please provide information on the following:

Taxpayer/s Subject of Request for Information

Name Last Known Address

Information to be Verified/Certified or Document/s to be Provided

When complying, please refer to the above-mentioned Reference No. and attach a copy of this letter. Please respond within 15 days from receipt of this letter to the Chief, International Tax Affairs Division of this Bureau. Should you have any queries relating to this matter, please contact [Name Official] (Chief of ITAD) immediately at Telephone: xxxxxxx E-mail:]

Thank you.

TEMPLATE 5Letter of request to Revenue District Office and other concerned Agencies to provide information

Reference No. _________________

(Date)

(Name)

Revenue District Officer

Revenue District Office No. _______

(Address)

Or (Name)

Corporation/Entity

Address

Dear Mr./Ms. _________________,

I am writing to inform you that a request for exchange of information information has been received from (name of foreign tax authority) pursuant to Article [Insert article number] (Exchange of Information) of the Philippines-(Insert name of foreign country) Double Taxation Agreement. To enable us meet our obligations under this treaty please provide the information described below on the following:

Taxpayer/s Subject of Request for Information

Name Last Known Address

Information to be Verified/Certified or Document/s to be Provided

When complying, please refer to the above-mentioned Reference No. and attach a copy of this letter. Please respond within 15 days from receipt of this letter to the Chief, International Tax Affairs Division of this Bureau. Should you have any queries relating to this matter, or in the unlikely event that the information holder challenges our authority to obtain the information requested please contact [Name of Official] (Chief ITAD) immediately at Telephone: xxxxxxx - E-mail:]Thank you. TEMPLATE 6

Letter of request for banking information from financial institution

Reference No. _________________

(Date)

(Name)

(Position)

(Bank or Financial Institution)

(Address)

Dear Mr./Ms. _________________,

Pursuant to Republic Act No. 10021 and Revenue Regulation No. 10- 2010 and Article [Insert article number] (Exchange of Information) of the Philippines-[Insert foreign country name] income tax treatyyou are requested to provide the information set out below: in accordance with:

Subject of Request for Information

Name Account No.

Relative thereto, please provide the following information/document/s on the subject:

When complying, please refer to the above-mentioned Reference No. and attach a copy of this letter. Please respond within 15 days from receipt of this letter to the Chief, International Tax Affairs Division of this Bureau (Room 811, 8th Floor, BIR National Office Building, Diliman, Quezon City). . Should you have any queries relating to this matter, please contact [Name Official] (Chief of ITAD) immediately at Telephone: xxxxxxx E-mail:]

Thank you.

TEMPLATE 7Letter of request to taxpayer/third party to provide information

ACCESS TO RECORDS AND REQUEST FOR INFORMATION

Date: ___________________

_______________________

_______________________

_______________________

Sir/Madam:

Pursuant to the Exchange of Information provisions of the Philippines-_________________ tax treaty and in connection with Section 5 and 7 of the National Internal Revenue Code, please be informed that (Mr/.Mrs.) ____________________________________________ of RDO No. ____________ of this Bureau is authorized to request the following documents and/or information or to have access to your records pertaining to the specific transaction for which information is being requested by the ______________________ tax authority.

RECORDS TO BE VERIFIED:

INFORMATION DESIRED:

It will be appreciated if the desired documents/information are presented to this Office on or before _______________________.

I want to assure you that the documents furnished and/or information obtained are subject to the confidentiality requirements of the National Internal Revenue Code and those imposed on us by the terms of the Philippines-_________________ Double Taxation Agreement. Any inquiry on this matter should be directed to this Office at (RDO/Division Address) with Tel. Nos. ________________ or Fax No._________________.

Very truly yours,

Commissioner of Internal Revenue

By:

Revenue District Officer/Division ChiefTEMPLATE 8Feedback Form from RDO

REQUEST FOR INFORMATION

STATUS REPORT/FEEDBACK DOCUMENT

Subject of Investigation: __________________________________________

Requesting Party: _______________________________________________

Date of Referral to RDO: __________________________________________

(Note: Please use another paper, if necessary)

Action or Information Requested

Action Taken/Remark (Attach documentary proof)

Recommendations/Suggestions

Signed by:

____________________________

Revenue Officer

Noted by:

________________________________

Revenue District Officer/Division ChiefRDO No./Division ________________

TEMPLATE 9Sample of Final Reply to EOI request

(to be further developed and adapted to each particular situation where information is being provided)



Dear .......,(insert name of foreign Competent Authority)

I refer to your request for information in relation to the above case, which we received on xxx 2013 and to previous correspondence of (insert dates of previous correspondence, if any).

We wish to inform you that we have now completed our inquiries and have obtained the information needed to respond to your request. Please find attached (add details of attached documentation)

Should you have any further queries relating to this matter, please contact [Name Official] (Chief of ITAD) immediately: Telephone: + 632 1 xxxxxxx - E-mail:]

The use and disclosure of this information is governed by the provisions of Article xx of our Double Taxation Agreement.

I would appreciate it if you could inform us, in due course, as to whether the information and documentation we have provided helped you in your investigation

Yours sincerely,

TEMPLATE 10

Sample of Interim 90 Day Reply to EOI request

(to be further developed and adapted to each particular situation where information cannot be provided within 90 days)



Dear ....... [insert name of foreign competent authority],I refer to your request for information in relation to the above case, which we received on xxx 2013.

We wish to inform you that as of this writing, we have not as yet been able to obtain the requested information. [Add some descriptive details as to why the information has not yet been provided.]

We will endeavour to forward the requested information to you as promptly as possible. We expect to be able to provide this information by [date] / within [number] weeks.

Should you have any queries relating to this matter, please contact [Name Official] (Chief of ITAD) immediately: Telephone: + 632 1 xxxxxxx - E-mail:]

I confirm that this information is governed by the provisions of Article xx of our Double Taxation Agreement.

Yours sincerely,

TEMPLATE 11

Notification Letter to Taxpayer where banking information is requested

Our ref: EOI xxxx 2013Re: [taxpayer name]

Exchange of Information under Article xx of our Double Taxation Agreement

Dear .......,

Pursuant to Republic Act No. 10021 and Revenue Regulation No. 10- 2010 I wish to inform you that a request for exchange of bank information has been made under the provisions Article XXX of the Philippines [foreign country] Double Taxation agreement in respect of accounts held by [ taxpayer ] at [ name of bank]

Enquiries are being carried out with the bank in accordance with the powers granted to me under Section 6(F) of the NIRC and Republic Act No. 10021.

I confirm that any information exchanged will be governed by the provisions of Article xx of our Double Taxation Agreement (DTA) with [foreign country] and must be treated as confidential by [the requesting state] in line with those provisions.

Yours sincerely,

Template 13

Date: ____________________

(Competent Authority Address)

____________________________

____________________________

Attention: (Name of the Competent Authority)

RE:

Exchange of Information Request

USA and Philippines Entity/Taxpayer __________________________________

Type of Investigation: ______________________________________________

Coverage:_____________________________________________________

Dear Sir:

In accordance with the exchange of information provisions of our income tax convention, we request your assistance in connection with our investigation. The specific information required is described in the enclosed memorandum.

This information is requested in accordance with the provisions in our income tax convention. Its use and disclosure must be governed by the provisions contained therein.

Sincerely yours,

Commissioner Internal Revenue

Republic of the Philippines

(Attachment of Template 13)(Attachment of Template 13)

M E M O R A N D U M

(Our Reference No. ____)Request for Information

Competent Authority Name

Tax Treaty Partner Address

Attention: Chief, ITAD

This is in accordance with the exchange of information Article 26 provisions of our income tax convention with (Tax Treaty Partner Name).

All possible means of investigation have already been exhausted in our jurisdiction.

I. Identification of Taxpayer under our jurisdiction

a. Name of Taxpayer

b. TINc. Type of Tax

II. Line Business

III. Background of Information

IV. Identification of Taxpayer in the requested country

a. Name of Taxpayer

b. AddressV. Period under investigation

VI. General case description

VII. Information Requested

VIII. Others

A. Approximate date when the information is needed

B. Approximate date when the need will prescribe

C. Attachments (relevant documents that may aid in securing the requested information)

Signed:

Requesting Office TEMPLATE 14Sample of Final Reply to requested State where information has been received

(to be further developed and adapted to each particular situation where information is being provided)



Dear .......,(insert name of foreign Competent Authority)

Thank you for your letter of xxx 2013 containing the information we requested in the above case (refer also to previous correspondence if relevant). We are very grateful for your assistance in this matter. The information received has been transmitted on to the auditor/s responsible for the case and we will, in due course, provide you with feedback on the importance of this information for their investigation.I confirm that this information is governed by the provisions of Article xx of our Double Taxation Agreement.

Yours sincerely,

TEMPLATE 15Letter to the revenue officer accompanying information received from requested State

(to be further developed and adapted to each particular situation where information is being provided Our ref: EOI (Please quote our EOI number in all correspondence).Re: [case name]


Dear .......,(insert name of Revenue Officer/Auditor):

I refer to you request of xxx 2013 (refer also to previous correspondence if relevant) for exchange of information with (insert name of country).

I have made a request for information to the competent authority of (insert name of country) under the terms of Article xx of the Double Taxation Agreement between the Philippines and (insert name of country). The information requested has now been received and a copy of the letter and documents requested are attached.

I want to emphasize that the use and disclosure of this information is governed by the provisions of Section 270 of the NIRC and Article xx of our Double Taxation Agreement. These documents should be stored securely and it is not permitted to make copies of them or forward them to other offices of the BIR without prior consultation with the EOI Section of ITAD.

Note that the procedures to be followed by RDOs in handling information received from foreign tax authorities are set out in RMO [ ]- 2013 and no exceptions from these procedures are permitted. Should you have any further queries relating to this matter, please contact [Name Official] (Chief of ITAD) immediately: Telephone: + 632 1 xxxxxxx - E-mail:]Yours sincerely,

Commissioner of Internal Revenue

An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), 71 and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes.

Official title of the treaty.

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