REVENUE MEMORANDUM CIRCULAR NO. 58-2018 issued on July 3, 2018 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 United Mexican States for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion” has entered into force on April 18, 2018. The Agreement shall have effect on income that arises in the Philippines beginning January 1, 2019.

         Tax Treaty Relief Applications invoking the Philippines-Mexico Double Taxation Agreement should be filed with and addressed to the BIR International Tax Affairs Division. The concerned Mexican resident and 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, whichever is applicable, together with the required documents, pursuant to Revenue Memorandum Order Nos. 72-2010 and 08-2017, respectively.