The Philippines Bureau of Internal Revenue (BIR) has issued a notice calling for comments on a draft Revenue Memorandum Order (RMO) on simplified procedures for claiming tax treaty benefits on dividend, interest and royalty income of non-residents. The draft RMO includes the following procedures/guidelines for claiming treaty benefits: Non-residents claiming tax treaty relief must submit in triplicate a duly completed Certificate of Residence (COR) Form to their withholding agents/income payers before income is paid or credited to them (COR Form is a newly created BIR form to replace the previous treaty benefits forms); Failure to submit a COR Form to...