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PRESIDENTIAL DECREE NO. 1233
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PRESIDENTIAL DECREE NO. 1233 -
RATIFYING TAX CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE
PHILIPPINES AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE
AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH
RESPECT OF TAXES ON INCOME
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chanroblesvirtualawlibrary
WHEREAS,
the tax convention between the Government of the Republic of the
Philippines and the Government of the Republic of Singapore had been
negotiated and conducted on August 1, 1977; chanroblesvirtualawlibrary
WHEREAS, the convention provides for the means of the avoidance of
double taxation and the prevention of fiscal evasion with respect of
taxes on income;chanroblesvirtualawlibrary
WHEREAS, the convention encourages the flow of investments, promotion
of trade and commercial relations and the flow of technology between
the two countries;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the power vested in me by the Constitution do hereby
ratify the convention between the Government of the Philippines and the
Government of Singapore for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income.
DONE in the City of Manila,
this 8th day of November, in the year of Our Lord, nineteen hundred and
seventy-seven.
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