The Philippine tax system issues everyone required to file taxes a taxpayer identification number (TIN) that can be obtained directly from the Bureau of Internal Revenue (BIR). If you are intending to emigrate to the Philippines, it is essential that you obtain information on the tax system. The FDFA provides wide-ranging information.

Double taxation

Switzerland and the Philippines signed an agreement in 1998 to avoid double taxation on income. This agreement is especially relevant to Swiss nationals living in the Philippines who (continue to) receive certain types of income from Switzerland, including income from property, gainful employment, pensions, dividends and interest. The agreement restricts Switzerland's right to tax income derived from sources in Switzerland and/or requires the Philippines to offset Swiss taxes against Philippine tax payable in respect of that income. The Federal Tax Administration (FTA) has published a list of the withholding tax rates on dividends and interest that are permitted under the relevant Swiss double taxation agreements. The list specifies the form to be used to claim a withholding tax refund. 


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