Tax declaration for Filipinos living abroad

Up to the year 2000 it was required for every Filipino living abroad and having income abroad to file a tax declaration for the "Bureau of Internal Revenue (Republic of the Philippines)", "BIR". It was not required to pay any tax to the Philippines (if there was no income in the Philippines, for such income of course tax still has to be paid up to now). Detailed information can be found on their web site: The required form 1703 to be filled out for the taxable year 2000, which actually would have to be filled before April 15, 2001, can be found here (This is a local copy in Excel (Office 95) format, the original form 1703 can be found at the above mentioned web site, but the download times from that site are extremely long).

Since July 2001 a new procedure has been implemented which removes he need to file such tax declaration.  The following is the text of the original letter describing the rule change.

SUBJECT : Revoking the Requirement for Non-Resident Citizens, Overseas Contract Workers (OCWs) and Seamen to File Information Returns on Income Derived from Sources Outside the Philippines.

TO : All Internal Revenue Officers and Others Concerned.


SECTION 1. SCOPE. - Pursuant to Section 244 of the Tax Code of 1997, in relation to Section 23(B) and (C) and Section 51(A)(2)(d) and (A)(3) of the same Code, these Regulations are hereby promulgated to repeal Revenue Memorandum Order No. (RMO) 30-99 and Revenue Regulations No. (RR) 9-99, prescribing the filing of information returns by non-resident citizens, overseas contract workers (OCWs) and seamen with respect to their income derived from sources outside the Philippines.

SEC. 2. FILING OF INFORMATION RETURNS (BIR FORM 1701C OR BIR FORM 1703) NO LONGER REQUIRED. - Non-resident citizens who are exempt from tax with respect to income derived from sources outside the Philippines in accordance with Section 23(B) and (C), in relation to Section 22 (E) and Section 51 (A)(2)(d) and (A)(3) of the Tax Code of 1997, but who are nevertheless mandated to file information returns (BIR Form 1701C or the new computerized Form 1703) pursuant to RMO 30-99 and RR 9-99, shall no longer be required to file the same on their income derived from sources outside the Philippines beginning taxable year 2001.

SEC. 3. REPEALING CLAUSE. - For purposes of these Regulations, RMO 30-99 and RR 9-99 are hereby repealed accordingly.

SEC. 4. EFFECTIVITY CLAUSE. - These Regulations shall take effect (15) days after publication in any newspaper of general circulation.

  (Original Signed)
Secretary of Finance