Tax Alerts

Use of e-signatures on BIR Forms 2304, 2306, 2307 and 2316 now allowed

(Revenue Memorandum Circular No. 29-2021 published on March 01, 2021)

This Tax Alert is issued to inform all concerned taxpayers on the policies and guidelines for the use of electronic signature (e-signature) on certain BIR Forms/ Certificates.

Withholding agents or their duly authorized representatives have the option to use e-signature, aside from the manual signature, even without prior approval of the BIR, for the following BIR Forms/ Certificates:

  1. BIR Form 2304- Certificate of Income Payment not Subject to Withholding Tax (Excluding Compensation Income)
  2. BIR Form 2306- Certificate of Final Tax Withheld at Source
  3. BIR Form 2307- Certificate of Creditable Tax Withheld at Source
  4. BIR Form 2316 – Certificate of Compensation Payment/ Tax Withheld

The form/certificate to be issued or affixed with e-signature should be the exact replica or copy of the latest version officially printed by the BIR. The form/certificate shall also contain the manual signature or the e-signature of the payee to be valid and binding.

The form/certificate shall also contain the manual signature or e-signature of the payee in order to be valid and binding.

The form/ certificate with e-signature shall only be issued once. In case of re-issuance, the re-issued copy should contain a “RE-PPRINT” watermark in Cambria font and size of 144.