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Tax Notes

BIR allows use of computer-generated BIR certificates

IN RESPONSE to the numerous requests from withholding agents, the Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) 121-2019 as a reminder that the following computer/system-generated BIR certificates are allowed:

The above mentioned certificates are accepted as valid and binding in electronic format, provided that the following are complied:

1. The latest version officially approved by the BIR including revisions if any must be used;

2. The signatory/ies must be duly authorized person/s appointed by the taxpayer through a board resolution or equivalent document submitted to the BIR; and,

3. The signatures of the parties involved (i.e., seller and buyer, employer and employee) must be clearly shown in the certificates.

Affixing the signature of the withholding agent attests to the truthfulness and correctness of the certificate. Any misrepresentation imposes administrative and criminal liability upon the person who affixed his/her signature as stated under the 1977 Tax Code.

Please be guided accordingly.


P&A Grant Thornton

Certified Public Accountants


As published in SunStar Cebu, dated 31 December 2019