About this document
Itad Bir Ruling No. 294-12 by fatmaaleah is a document available to read on EtoBox.
The document discusses whether service fees paid by a Philippine company to a Singaporean consulting company are exempt from Philippine income tax under the Philippines-Singapore tax treaty. It is determined that the consulting company is deemed to have a permanent establishment in the Philippines since its personnel provided services there for over 183 days. Therefore, the fees paid will be subject to 30% Philippine income tax.
- Author
- fatmaaleah
- Language
- EN