Bureau of Internal Revenue
Republic of the Philippines


BIR Forms
Certificates

VAT / Percentage Tax Returns
Payment / Remittance Form
Account Information Form
Transfer Tax Return
Documentary Stamp Tax Return
Excise Tax Return
VAP
Legal Form


 

 

 

 

Certificates
     
 

BIR Form No. 2304 Download

(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.  

Issuance 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 Download

(Zipped Excel) | (PDF)  

Certificate of Update 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 Download

(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 year.  

Issuance date:  

To be issued to payee on or before January 31 of the year following the year in which income payment was made.

BIR Form No. 2307 Download

(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 Gov't. Money Payments - This Certificate is to be attached to the Quarterly Percentage Tax return (BIR Form No. 2551). 

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). 

Issuance/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.  

For Percentage Tax On Government Money Payments - To be issued to the payee on the 15th day of the month following the end of the quarter.  

For VAT Withholding - To be issued to the payee on or before the 15th day of the following month.

BIR Form No. 2316 Download

(Zipped Excel) | (PDF)  

Employer's Certificate of Compensation Payment / 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).  

Issuance/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.