Generally, no. In City of Davao v. ARC Investors, Inc., (G.R. No. 249668 (Resolution), July 13, 2022), the Supreme Court noted that while local government units ("LGU") have the power to impose local

Philippines Bureau of Internal Revenue simplified the procedure for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners through Revenue Memorandum Order 8-2017.

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 14-2021.

Where the withholding agent applies the regular tax rate, the non-resident taxpayer may seek tax treaty relief by filing an application with the BIR.

May the Bureau of Internal Revenue issue assessments against a taxpayer based on third-party information?

菲律宾国内税收局通过颁布《税收备忘录命令8-2017》，简化了针对分红、股权和非居民收入所得者的版税收入的税务条约优惠申请程序。

In 2021, the BIR issued Revenue Memorandum Order (RMO) No. 14-2021 to streamline the procedures and requirements for the availment of tax treaty benefits.