BIR Form No.

2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Comp
Income)
Download
Description
(Zipped Excel) | (PDF)
A Certificate to be accomplished and issued by a Payor to recipients of income not sub
withholding tax. This Certificate should be attached to the Annual Income Tax Return
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
income payment was made.
BIR Form No. 2306 Certificate of Final Tax Withheld at Source

Download Description

(Excel) | (PDF) A Certificate to be accomplished and issued by a Payor/WA to each recipient of incom
subjected to final tax. The column amount of payment should indicate the total amoun
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
payment was made. However upon request of the payee the payor must furnish such s
the payee simultaneously with the income payment.
BIR Form No. 2307 Certificate of Creditable Tax Withheld at Source

Download Description

(Excel) | (PDF) A Certificate to be accomplished and issued to recipients of income subject to expand
withholding tax paid by a Payor/Withholding Agent including government money pay
made by a government office showing therein the monthly breakdown of the total inco
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
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 cre
the income tax liability of the income recipient in the taxable quarter or year in which
was earned or received.

For Percentage Taxes on Government Money Payments - This Certificate is to be atta

Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).

For VAT Withholding - This Certificate is to be attached to the Monthly VAT Declara
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
the taxable quarter. Upon request of the payee, however, the payor must furnish such s
to the payee simultaneously with the income payment.

For Percentage Tax On Government Money Payments - To be issued to the payee on o

 the 10th day of the month following the month in which withholding was made. Upon
the payee, however, the payor must furnish such statement to the payee simultaneousl
income payment.

For VAT Withholding - To be issued to the payee on or before the 10th day of the mo
following the month in which withholding was made. Upon request of the payee, how
payor must furnish such statement to the payee simultaneously with the income paym
BIR Form No. 2316 Certificate of Compensation Payment / Tax Withheld For Compensation Paymen
Without Tax Withheld
Download
Description
(Excel) | (PDF)
A Certificate to be accomplished and issued to each employee receiving salaries, wage
other forms or remuneration by each employer indicating therein the total amount paid
taxes withheld therefrom during the calendar year.This Certificate in turn should be at
the Annual Income Tax Return (BIR Form 1700 - for individuals receiving purely com
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 com
was paid, or in cases where there is termination of employment, it is issued on the sam
last payment of wages is made.
BIR Form No. 2322 Certificate of Donation

Download Description

(PDF) The first page shall be filled up by the Donee and the second page shall be filled up by
Donor. The Donee shall assume the responsibility for the consecutive numbering of ea
Certificate of Donation and the numbered Certificate of Donation should be distribute
thirty (30) days from receipt of donation.
BIR Form No. 2339 Certificate of Entitlement to 5% Tax Credit for Employee-Contributor

Download Description

(PDF) The concerned Revenue District Office (RDO)/ Office under the Large Taxpayers Ser
having jurisdiction over the PERA Administrator shall prepare and approve the Certif
two (2) copies to be issued to the employer which shall serve as authority for the empl
automatically adjust the withholding tax on the employee’s compensation income. Dis
is as follows:

Original – Employer of the Employee-Contributor thru the PERA Administrator

Duplicate – Concerned RDOs/Offices under LTS file