August 11, 2020
REVENUE MEMORANDUM ORDER NO. 026-20
| SUBJECT | : | Prescribing the Use of the Revised Exchange of Information Manual, Amending for this Purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013 |
| TO | : | All Revenue Officers, Employees and Others Concerned |
This Order is issued to prescribe the use of the revised Exchange of Information (EOI) Working Manual by the EOI Unit of the International Tax Affairs Division (ITAD) and by all officers of the Bureau of Internal Revenue (BIR) whose functions relate to the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the exchange of information provision of the relevant tax treaty. The EOI Unit is responsible for carrying out exchanges of information, incoming or outgoing, between the Philippines and foreign tax jurisdictions pursuant to the EOI provisions of existing and effective tax treaties. It is under the supervision of the designated Philippine Competent Authority, the Commissioner of Internal Revenue.
The revised EOI Working Manual now contains the streamlined internal...
