Revenue Memorandum Order No.

1-2000
Issued January 4, 2000 prescribes the procedures for processing tax treaty relief applications,
amending RMO No. 10-92 dated February 1, 1992. The Order covers exclusively applications for tax
treaty relief, including claims or requests for tax exemption, preferential tax treaty rate and refund or
credit of taxes on income derived or to be derived by the taxpayer under existing tax treaties. The
processing for tax treaty relief shall be transferred from Law Division to the International Tax Affairs
Division (ITAD). Any availment of the tax treaty relief shall be preceded by an application by filing
BIR Form No. 0901 (Application for Relief from Double Taxation) with ITAD at least 15 days before
the transaction (i.e. payment of dividends, royalties, etc.), accompanied by supporting documents
justifying the relief. Consequently, BIR Form Nos. TC 001 and TC 002 prescribed under RMO No.
10-92 are declared obsolete. Claims for tax credit/refund pertinent to the tax treaty relief requested
shall be filed with ITAD within the two year period prescribed by Section 229 of the NIRC, as
amended under RA 8424. The Tax Credit Certificate (TCC) for this purpose shall be issued for the
account of the "non-resident taxpayer/recipient of the income". Issuance of the TCC shall be done by
the Appellate Division upon receipt of endorsement memo from ITAD recommending the issuance of
such. The release of the signed TCC to the taxpayer/applicant, however, shall be done by ITAD.
Revenue Memorandum Order No. 2-2001
Issued January 18, 2001 defines and delineates the functions and processes of the National Office
Management Information System (NOMIS)-Management Reporting through Executive Information
System (EIS) Capability (Release 4).
The following officials will have access on the NOMIS (Release 4): 1) Commissioner; 2) Deputy
Commissioners; 3) concerned Assistant Commissioners; 4) concerned Head Revenue Executive
Assistants; 5) Regional Directors; 6) Asst. Regional Directors of Metro Manila and Cebu City; and 7)
selected Division Chiefs and Section Chiefs.
The reports and screens that can be generated, printed or viewed through NOMIS (Release 4) are
specified in the Order, including the Office Scorecard that will be used in the monitoring of
performance of concerned BIR offices.