REVENUE MEMORANDUM CIRCULAR NO. 37-2014 issued on May 9, 2014 notifies the entry into force, effectivity and applicability on April 22, 2013 of the “Agreement Between the Government of the Republic of the Philippines and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income”. The provisions on taxes on income of the Agreement shall apply to income derived or which accrued beginning January 1, 2014.

         Tax Treaty Relief Applications invoking the Philippines-Kuwait 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 Kuwaiti resident income earner or an authorized representative 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.