REVENUE MEMORANDUM ORDER NO. 3-2013 issued on March 1, 2013 prescribes the usage of the Exchange of Information (EOI) Work Manual. The EOI Work Manual contains guide to the internal processes within the EOI Unit of the International Tax Affairs Division. It shall be the official reference of officers and staff of the EOI Unit to ensure compliance with the international standards for the implementation of the EOI provisions of the Philippines tax treaties and with requirements of our domestic laws and regulations and revenue issuances on EOI.