Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Philippines

1980 agreement

Status: In force
Signed: 29 April 1980
In force: 14 May 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In the Philippines: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981.
Refer to Article 28 of the agreement.
Legislation: Double Taxation Relief (Republic of the Philippines) Order 1980 (New Zealand Legislation website)
National interest analysis: PDF (83KB)

Protocol to the 1980 agreement

Status: In force
Signed: 29 April 1980
In force: 14 May 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In the Philippines: Income subject to withholding tax, from 1 January 1981; other provisions, from the taxation year beginning 1 January 1981.
Refer to Article 28 of the agreement.
Legislation: Double Taxation Relief (Republic of the Philippines) Order 1980 (New Zealand Legislation website)

Second protocol to the 1980 agreement

Text: Text of the agreement with the changes highlighted:
DOC (113KB)

PDF (130KB)
Status: In force
Signed: 21 February 2002
In force: 2 October 2008
Effective: In New Zealand and the Philippines: 1 December 2008.
Legislation: Double Tax Relief (Republic of the Philippines) Amendment Order 2004 (New Zealand Legislation website)

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