Last updated 2026-06-27Source: bir-cdn.bir.gov.ph
BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention
BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention is the Philippines form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the BIR office where the refund claim is filed; when filed with the TTRA, ITAD endorses it to the proper office that handles processing of tax refunds, issued by the Bureau of Internal Revenue (BIR). The deadline is 2 years from the withholding-tax remittance date. You will need a certificate of tax residence and your dividend vouchers.
What is BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention?
BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention is used to claim a Philippines withholding tax refund. Standalone Philippine refund form. The official form carries four payment rows; additional payments use an identified continuation schedule. Manual signature and supporting documents are required.
How to file BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention
- 1
Confirm your eligibility
Use BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention if you received Philippines income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 4
Submit before the deadline
File via the BIR office where the refund claim is filed; when filed with the TTRA, ITAD endorses it to the proper office that handles processing of tax refunds. Deadline: 2 years from the withholding-tax remittance date.
Frequently asked questions
Is BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention an official form I can file directly?
Yes. Review the completed official form, add any required signatures and evidence, then submit it via the BIR office where the refund claim is filed; when filed with the TTRA, ITAD endorses it to the proper office that handles processing of tax refunds.
What is the deadline for BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention?
2 years from the withholding-tax remittance date. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Bureau of Internal Revenue (BIR) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention?
Standalone Philippine refund form. The official form carries four payment rows; additional payments use an identified continuation schedule. Manual signature and supporting documents are required.
Sources for this page
- Treaty rate — Bilateral tax treatybir-cdn.bir.gov.phas of 2026-08-26
- Treaty rate — Bilateral tax treatybir-cdn.bir.gov.phas of 2026-08-30
- Treaty rate — Bilateral tax treatywww.bir.gov.phas of 2026-08-26
- Filing deadline — bir cdn.bir.gov.phbir-cdn.bir.gov.phas of 2026-08-30
Generate BIR Form 1913 — Application for Refund of Excess Withholding Tax in Accordance with the Double Taxation Convention pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through the BIR office where the refund claim is filed; when filed with the TTRA, ITAD endorses it to the proper office that handles processing of tax refunds.
Calculate your refund from Philippines — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.