REVENUE MEMORANDUM CIRCULAR NO. 16-2014 issued on March 14, 2014 notifies all revenue officers, employees and others concerned that the Agreement between the Government of the Republic of the Philippines and the Government of the State of the Federal Republic of Nigeria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains has entered into force on 18 August 2013. The Agreement shall apply to income derived or which accrued beginning 01 January 2014.

          Tax Treaty Relief Applications invoking the Philippines-Nigeria Double Taxation Agreement should be filed with and addressed to the International Tax Affairs Division at Room 811, Bureau of Internal Revenue, National Office Building, Diliman, Quezon City, Philippines. The concerned Nigerian resident income earner or an authorized representative of the latter should file a duly accomplished BIR Form 0901 (Application for Relief from Double Taxation), together with the required documents specified at the back of the Form, pursuant to Revenue Memorandum Order No. 72-2010.