Presidential Decree No. 1233

PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES


P.D. No. 1233 : PHILIPPINE LAWS, STATUTES and CODES : CHAN ROBLES VIRTUAL LAW LIBRARY

PRESIDENTIAL DECREES




MALACANG
M a n i l a

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

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;

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;

WHEREAS, the convention encourages the flow of investments, promotion of trade and commercial relations and the flow of technology between the two countries;

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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  • Presidential Decree No. 1168-A

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  • Presidential Decree No. 1260