On May 31, 2019, the Philippines Bureau of Internal Revenue (BIR) released Memorandum Order No. 28-2019, which prescribes the policies and guidelines relevant to the registration requirements of foreign nationals. All foreign nationals working in the Philippines are now required to obtain a tax identification number (TIN) with the BIR. This means foreign nationals with Special Working Permits (SWP) and those working with a tourist visa are required to obtain their TIN. Foreign nationals can avail themselves of preferential tax rates if they are residents of a country who has an effective tax treaty with the Philippines.