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Double Tax Agreements

The Role of Double Tax Agreements

Philippines

1980 Agreement

Status: In force
Signed: 29 April 1980
In force: 14 May 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In the Philippines: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981.
(Refer Article 28.)
Legislation: Double Taxation Relief (Republic of the Philippines) Order 1980

Protocol to the 1980 Agreement

Status: In force
Signed: 29 April 1980
In force: 14 May 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In the Philippines: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981.
(Refer Article 28.)
Legislation: Double Taxation Relief (Republic of the Philippines) Order 1980

Second Protocol to the 1980 Agreement

Text: PDF - 64KB
Word - 29KB
Status: In force
Signed: 21 February 2002
In force: 2 October 2008
Effective: In New Zealand and the Philippines: 1 December 2008
Legislation: Double Tax Relief (Republic of the Philippines) Amendment Order 2004

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