Wednesday, July 5, 2023
Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular No. 74-2023 which prescribes the Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporation.
Source: BIR Website: https://www.bir.gov.ph/index.php/home.html
