ARTICLE 26
EXCHANGE OF INFORMATION

1.         The competent authorities of the Contracting States shall exchange such  information  as  is  necessary  for  carrying out the provisions of this Convention  or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. Any information so exchanged shall be treated as secret in the same  manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities concerned with the assessment, collection,  or enforcemment of, or litigation with respect to the taxes which are the subject of this Convention.

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting States the obligation:

            (a)        to carry out administrative measures at variance with the

                         lawsor  the  administrative  practice  of  that  or  of  the other

                         Contracting State;

            (b)        to supply information which is not obtainable under the laws

                         or in the normal course of the administration of that or of the

                         other Contracting State;

            (c)        to supply information which would disclose any

                        trade,business, industrial, commercial or professional secret

                        or trade process,or  information,  the disclosure of which

                        would be contrary to public policy

3.         If  specifically  requested  by  the  competent  authority  of  a Contracting State, the competent authority of the other Contracting State shall provide information under this Article in the form of depositions of witnesses and copies of unedited original documents (including books, papers, statements,  records,  accounts,  or  writings)  to the same extent such depositions and documents  can be obtained under the laws and administrative practices of each Contracting State with respect to its own taxes.

4.         The exchange of information shall be either on a routine basis or on request  with reference to particular cases. The competent authorities of the Contracting States may agree on the list of information which shall be furnished on a routine basis.

ARTICLE 27
DIPLOMATIC AND CONSULAR OFFICERS

             Nothing  in  this  Convention  shall  affect the fiscal privileges of diplomatic and consular officials under the general rules of international law or under the provisions of special agreements.

ARTICLE 28
MISCELLANEOUS RULES

1.         The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded,

            (a)        by  the  laws  of  one  of  the  Contracting  States  in  the

                         determination of the tax imposed by that Contracting State, or

            (b)        any other agreement entered into by a Contracting State.

2.         Nothing in this Convention shall be construed as preventing Thailand from imposing its tax on amounts included in the income of a resident of Thailand according to its domestic laws.

3.         Nothing  in  this Convention shall be construed as preventing the Philippines from taxing its citizens in accordance with its domestic legislation. However, no credit shall be given for taxes paid pursuant to this reservation.

4.         The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention.

ARTICLE 29
ENTRY INTO FORCE

1.         This  Convention  shall  be  ratified  and  the  instruments  of ratification shall be exchanged at BANGKOK as soon possible

2.         The  Convention  shall  enter into force upon the exchange of the instruments of ratification and its provisions shall have effect :

            (a)        in respect of tax  withheld at the source on amounts paid to

                         non-residents  on  or  after the first day of January in the

                         calendar year in which the exchange of instruments of

                        ratification takes place; and

            (b)        in  respect  to other taxes for taxable years or accounting

                        periods beginning on or after the first day of January in the

                        calendar  year  in  which  the  exchange  of instruments of

                        ratification takes place.

ARTICLE 30
TERMINATION

             This  Convention  shall  continue  in  effect indefinitely but either Contracting States may, on or before June 30 in any calendar year after the fifth year following the exchange of the instruments of ratification, give notice of termination  to  the  other Contracting State and in such event the Convention shall cease to have effect :

            (a)        in  respect of tax withheld at the source on amounts paid to

                         non-residents  on or after the first day of January in the

                         calendar year next following that in which the notice is given;

                         and

            (b)        in respect of other taxes for taxable years or accounting

                         periods beginning  on  or after the first day of January in the

                         calendar year next following that in which the notice is given.

             IN WITNESS WHEREOF, the undersigned duly authorized thereto, have signed this Convention

             Done  in  duplicate  at  Manila  in  this fourteenth day of July, one thousand nine hundred and eighty-two Year of the Christian Era, in the English language.

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