On 31 March 2021, the Philippines Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 14-2021, which prescribes new, streamlined procedures for claiming tax treaty benefits for income of non-resident income earners and for the processing of tax treaty relief applications (TTRAs) with the International Tax Affairs Divisions (ITAD). RMO No. 14-2021 applies with immediate e…