Exchange of Information on Tax Matters Act (RA10021)

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A specific taxpayer/s is subject of a request for the supply of tax information a foreign tax authority pursuant to an international convention or agreement on tax matters to which the Philippines is a signatory or a party of, provided that the requesting foreign tax authority is able to demonstrate the foreseeable relevance of certain information required to be given to the request (Sec., 3 & 8, RA10021).