What are the rights and obligations

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In accordance with the materiality thresholds specified in the cooperation agreement; immediate provision to the head of the National Tax Administration, without request, of significant information that may affect the taxpayer's obtaining a tax benefit, in accordance with the materiality thresholds specified in the cooperation agreement.

The concluded cooperation agreement may be terminated by the taxpayer at any time. How to join the philippines photo editor cooperation program? Participation in the program is voluntary and initiated by the interested entity. The taxpayer's willingness to participate should be expressed in writing by submitting an application to conclude a cooperation agreement. An entrepreneur self-assessment form may be attached to the application, but this is not obligatory.  Tax agreement Taxpayers who conclude a cooperation agreement with the National Tax Administration will be entitled to conclude tax agreements.



Arrangements regarding questionable issues that may be the subject of a tax dispute in the future. The subject of tax agreements may be: Interpretations of tax law provisions, transfer pricing, determining the lack of justification for the application of the anti-tax avoidance clause the amount of corporate income tax liability forecast for the next tax year, other issues necessary to ensure the proper implementation of the cooperation agreement. The taxpayer may terminate the tax arrangement at any time. Register of taxpayers in the Cooperation Program - Summary Pursuant to Art.