REVENUE MEMORANDUM CIRCULAR NO. 33-2018 issued on May 17, 2018 notifies all revenue officers, employees and others concerned that the Renegotiated Convention between the Government of the Republic of the Philippines and the Government of the Republic of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income has entered into force on March 5, 2018.

       The Renegotiated Convention shall have effect on income that arises in the Philippines beginning January 1, 2019.

       Tax Treaty Relief Applications invoking the Renegotiated Philippines- Thailand Double Taxation Convention 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 Thai resident income earner or an authorized representative of the latter should file a duly accomplished BIR Form 0901 (Application for Relief from Double Taxation) or Certificate of Residence for Tax Treaty Relief (CORTT Form), whichever is applicable, together with the required documents, pursuant to Revenue Memorandum Order Nos. 72-2010 and 08-2017, respectively.