Tax and ARF - Best Time to take an ARF // Keeping an Irish Residence or not?

[Schorsch]

Greetings

I am about to retire at the age of 67 within the next few months.

I will be taking a Tax Free Lump sum of my Pension Plan and consider to invest around 200 K into an ARF

There are also ideas to leave Ireland for good and settle in the Philippines, which currently have no Double Tax Agreement with Ireland.
I think I understand the consequences, but would like to have extra opinions.

As long as I have an Irish residency, the withdrawal from the ARF is charged at my tax rate.
Taxation starts at 18,000 (36,000 for a couple)
If I withdraw 4% of the 200,000 investment, I remain in the tax free income range and pay zero tax.
To avail of tax free or low tax rate, I need to sent may tax certificate to the Fund Manager.

If I have no longer an Irish residency, the Fund Manager of the ARF will withhold tax on my withdrawals

I did find an article at pwc dot ie that makes it even more complicated.
Changes to Approved Retirement Funds (ARFs) for non-Irish residents (Sorry - I am not able to post the links)

I am also open to suggestions in finding the best vesting time for the Pension Scheme.

Option 1: I exit from the plan while I still have Irish residence.
Option 2: I move out of Ireland and then withdraw from the plan.
Option 3: ???

Revenue says:

Approved Retirement Fund (ARF) and vested Personal Retirement Savings Accounts (PRSA)​

ARFs and vested PRSAs are post-retirement investment funds. If you withdraw money from either, you will be charged tax at source regardless of your residence status. PAYE exclusion orders are not issued in respect of these funds.

 

[S class]

Start your ARF at whatever time best suits you.
You have full flexibility to cash in the ARF or to convert it to an Annuity at any time in the future.

If you decide to emigrate it might be easier to operate an Annuity.

 

[Fortune]

If you are going for an ARF, you'd best be doing it while you are Irish resident. You may find it difficult to get a provider to sell you one when you are non-resident

 

[TomEdison]

Check, obviously, how the Phillipines will tax the income you receive from your ARF, and what deduction or credit they will give you for any Irish tax you pay on the same income.