Use of computer/ system generated BIR Forms 2306, 2307, and 2316

(Revenue Memorandum Circular No. 121-2019, November 25, 2019)

This Tax Alert is issued to inform all concerned on the clarifications on the use of computer/ system generated BIR certificates (BIR Forms 2306, 2307, and 2316) issued to suppliers and employees.

The use of these computer/system generated BIR certificates shall be accepted if the Certificates are in accordance with the latest version officially approved by the BIR.

Moreover, the signatories to the BIR Certificates must have been duly authorized by the taxpayer to sign pursuant to a Board Resolution or equivalent document submitted by the corporate taxpayer to the BIR. The BIR Certificates should contain both the signature of the parties involved to be valid and binding.