The Philippines Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 83-2020, which is effective from 17 August 2020 and addresses issues of individual tax residency and inadvertent permanent establishments in light of the COVID-19 pandemic.
Special Tax Residency Rules
With respect to individuals, the Circular includes special tax residency rules as follows:
Due to continuing implementation of measures to prevent COVID-19, treaty provisions will not be strictly a…