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:. Certificates

Instruction:
For Zipped Excel files, you need a Winzip or pkunzip software.
For PDF files, you need an Acrobat Reader software.


BIR Form No. 2304
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(Zipped Excel) | (PDF)

Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)  

Description

A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax.  This Certificate should be attached to the Annual Income Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.  

Filing Date

Payor must furnish the payee on or before January 31 of the year following the year in which the income payment was made.

BIR Form No. 2305
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(Zipped Excel) | (PDF)

Certificate of Update of Exemption and of Employer's and Employee's Information  

Description

A Certificate to be accomplished and issued in case of increase or decreases in exemption, change of status, change in the person of employer, change in the type of employment, acquiring employment after having registered as engaged in business or exercise of profession, change in the working status of the spouse, execution of the "waiver to claim the Additional Exemption" by the husband, or revocation of the previously executed "waiver to claim the Additional Exemption" by the husband.  

Filing Date

File this form with the RDO where the taxpayer is registered, within ten (10) days after such change or event. (This form is given to the main employer, copy furnished the secondary employer).

BIR Form No. 2306
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(Zipped Excel) | (PDF)

Certificate of Final Income Tax Withheld  

Description

A Certificate to be accomplished and issued by a Payor/WA to each recipient of income subjected to final tax.  The column amount of payment should indicate the total amount paid and the total taxes withheld and remitted during the period.

Filing Date

To be issued to payee on or before January 31 of the year following the year in which income payment was made. However upon request of the payee the payor must furnish such statement to the payee simultaneously with the income payment.

BIR Form No. 2307
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(Zipped Excel) | (PDF)

Certificate of Creditable Tax Withheld at Source  

Description

A Certificate to be accomplished and issued to recipients of income subject to expanded withholding tax paid by a Payor/Withholding Agent including government money payments made by a government office showing therein the monthly breakdown of the total income payments made and the total taxes withheld and remitted during the quarter/period.  

For EWT - This Certificate in turn should be attached to the Quarterly/Annual Income Tax Return - BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals, in which case, the amount of withholding tax shall be allowed as a tax credit against the income tax liability of the income recipient in the taxable quarter or year in which the income was earned or received.  

For Percentage Taxes on Government Money Payments - This Certificate is to be attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q). 

For VAT Withholding - This Certificate is to be attached to the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q). 

 

Filing Date

For EWT - To be issued to payee on or before the 20th day of the month following the close of the taxable quarter. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment. 

For Percentage Tax On Government Money Payments - To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment. 

For VAT Withholding - To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment. 

 

BIR Form No. 2316
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(Zipped Excel) | (PDF)

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld 

Description

A Certificate to be accomplished and issued to each employee receiving salaries, wages and other forms or remuneration by each employer indicating therein the total amount paid and the taxes withheld therefrom during the calendar year.  

This Certificate in turn should be attached to the Annual Income Tax Return (BIR Form 1700 - for individuals receiving purely compensation income, or BIR Form 1701 for individuals with mixed income).  

Filing Date

To be issued to payee on or before January 31 of the succeeding year in which the compensation was paid, or in cases where there is termination of employment, it is issued on the same day the last payment of wages is made.


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