March 20, 2020
REVENUE MEMORANDUM CIRCULAR NO. 032-20
| SUBJECT | : | Extending the Deadline for the Filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms |
| TO | : | All Internal Revenue Officers and Others Concerned |
Pursuant to Proclamation Nos. 929 and 922, series of 2020, declaring a state of calamity throughout the Philippines due to Corona Virus Disease, and to the Memorandum from the Executive Secretary dated March 16, 2020, which prescribes the guidelines on the imposition of an Enhanced Community Quarantine (ECQ) and the Stringent Social Distancing Measures over the entire Luzon, including the National Capital Region, this Circular is being issued to set a new deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms.
Section 6, paragraph 3 of Revenue Memorandum Order No. 8-2017 states that the filing of CORTT Forms shall be done within thirty (30) days after the payment of the withholding taxes due on dividend, interest and royalty, to wit:
"SECTION 6. Procedure for the Availment of Tax Treaty Relief. —
xxx xxx xxx
3. The withholding agent/income payer shall...
