TAX TREATY RELIEF APPLICATION (TTRA)

General Requirements
Item Document Remarks
No.
1 Proof of Residency/ Tax Original consularized certification issued by the taxing
Residency Certificate authority of the income earner stating that the income
earner is a resident of such country for purposes of the
tax treaty being invoked

2 Articles of Incorporation Photocopy of the Articles of Incorporation and

Original consularized copy of consularized certification
from the issuing agency/office/authority that the
photocopy is a faithful reproduction of the original

3 Special Power of Attorney Original copy of consularized SPA duly executed by the
(SPA) income earner authorizing the local representative or
withholding agent in the Philippines to file the TTRA

4 Certificate of Business Original copy of certification from the Philippines

Presence in the Philippines Securities and Exchange Commission that the income
earner is or is not registered to engage business in the
Philippines

5 Certificate of no Pending Original copy of a Sworn Statement providing

Case information whether the issue(s) or transaction
involving directly or indirectly the same taxpayer(s)
subject of the request for ruling is/are under
investigation, covered by an on-going audit,
administrative protest, claim for refund or issuance of
tax credit certificate, collection proceedings, or subject
of a judicial appeal

6 Original or Certified Copy of

Notarized contract

7 Certified copy of passport of

the employee of the income
earner.

If there are more than two

employees, the certified
copy of their passports must
be accompanied by a
notarized summary of
contents of the passports,
TAX TREATY RELIEF APPLICATION (TTRA)
General Requirements
specifying the dates of
arrival and departure from
the Philippines, when
applicable.

8 Original copy of Notarized

certification by the
Philippine contractor/ entity
on the duration of the
service to be performed in
the Philippines by the
concerned employee/s of
the income earner for the
duration of the subject
contract