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    Bir Form 2306 PDF

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    Erwin Bucasas
    This document is a Certificate of Final Income Tax Withheld (BIR Form 2306) issued by the Bureau of Internal Revenue of the Philippines for the year YYYY. It provides details of income payments made and taxes withheld for individual and corporate payees. The certificate includes information on the payee and payor such as name, address and TIN. It also specifies the nature of income payments like interest, dividends, royalties, along with the amount paid and taxes withheld using the relevant tax codes. The payor or authorized representative must sign the certificate to declare it as a true and accurate document according to Philippine tax regulations.

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    Download as PDF, TXT or read online from Scribd

    Bir Form 2306 PDF

    Uploaded by

    Erwin Bucasas
    2K views3 pages
    This document is a Certificate of Final Income Tax Withheld (BIR Form 2306) issued by the Bureau of Internal Revenue of the Philippines for the year YYYY. It provides details of income payments made and taxes withheld for individual and corporate payees. The certificate includes information on the payee and payor such as name, address and TIN. It also specifies the nature of income payments like interest, dividends, royalties, along with the amount paid and taxes withheld using the relevant tax codes. The payor or authorized representative must sign the certificate to declare it as a true and accurate document according to Philippine tax regulations.

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    BIR FORM 2306.pdf

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    This document is a Certificate of Final Income Tax Withheld (BIR Form 2306) issued by the Bureau of Internal Revenue of the Philippines for the year YYYY. It provides details of income payments made and taxes withheld for individual and corporate payees. The certificate includes information on the payee and payor such as name, address and TIN. It also specifies the nature of income payments like interest, dividends, royalties, along with the amount paid and taxes withheld using the relevant tax codes. The payor or authorized representative must sign the certificate to declare it as a true and accurate document according to Philippine tax regulations.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    2K views3 pages

    Bir Form 2306 PDF

    Uploaded by

    Erwin Bucasas
    This document is a Certificate of Final Income Tax Withheld (BIR Form 2306) issued by the Bureau of Internal Revenue of the Philippines for the year YYYY. It provides details of income payments made and taxes withheld for individual and corporate payees. The certificate includes information on the payee and payor such as name, address and TIN. It also specifies the nature of income payments like interest, dividends, royalties, along with the amount paid and taxes withheld using the relevant tax codes. The payor or authorized representative must sign the certificate to declare it as a true and accurate document according to Philippine tax regulations.

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    Attribution Non-Commercial (BY-NC)
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    DLN:

    Republika ng Pilipinas Kagawaran ng Pananalapi

    Kawanihan ng Rentas Internas

    Certificate of Final Income Tax Withheld

    BIR Form No.

    2306
    July , 1999 (ENCS)

    For the Year (YYYY) Part I 2 TIN 4

    Income Recipient/Payee Information 3 5 TIN

    Withholding Agent/Payor Information

    Payee's Name (For Non-Individuals )

    Payor's Name (For Non- Individuals)

    Payee's Name (Last Name, First Name, Middle Name) For Individuals

    Payor's Name (Last Name, First Name, Middle Name) For Individuals

    Registered Address

    8A

    Zip Code

    Registered Address

    9A

    Zip Code

    10 Foreign Address

    10A Zip Code

    10B

    ICR No. (For Alien Income Recipient Only)

    Part II Nature of Income Payment Individual Payees 11 Fringe Benefits


    12 13 Employees other than rank and file based on the grossed-up monetary value Alien individual employed by OBU's, Foreign Petroleum

    Details of Income Payment and Tax Withheld ATC Amount of Payment

    Tax Withheld

    W I 360 W I 320 W I 330 W I 161 WI I 161 161 W W I 161 W I 163 W I 162 W I 440 W I 170 W I 202 W I 203 W I 224 W I 225 W I 226

    12A

    12B

    Service Contractors, & Subcontractors, & by Regional or Area Headquarters & Regional Operating Headquarters of Multinational Co., including any of its Filipino employees occupying the same position 14

    13A 14A

    13B 14B

    Payment of fringe benefits to Non-Resident Alien not Engaged in Trade or Business (NRAETB)

    15 Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities 16 Saving Deposit


    17 18 19 20

    16A 17A 18A 19A 20A 21A 23A 24A 25A 26A 27A

    16B 17B 18B 19B 20B 21B 23B 24B 25B 26B 27B

    Time Deposit Deposit Substitutes/Others Government Securities Preterminated long Term Deposit/Investment

    21 Foreign Currency Deposits 22 All Others 23 24 25 26 27

    Cash dividend payment by domestic corp. to citizen & resident aliens


    Property dividend payment by domestic corp. to citizens & resident aliens

    Cash dividend payment by domestic corp. to NRAETB Property dividend payment by domestic corp. to NRAETB
    Share of a NRAETB in the distributable net income after tax of a partnership (except general professional partnership) of which he is a partner, or share in the net income after tax of an association, a joint account or a joint venture taxable as a corp., of which he is a member or a co-venturer

    28 29 30 31

    Distributive share of individual partners in a taxable partnership, association, a joint account or a joint venture or consortium Other royalty payments to citizens, resident aliens and NRAETB (other than WI380 and WI 341) On prizes exceeding P10,000 & other winnings paid to individuals Payment to alien individual employed by OBUs, Foreign Petroleum Service Contractors & Subcontractors, & by Regional or Area Headquarters & Regional Operating Headquarters of Multinational Co., including any of its Filipino employees occupying the same position

    W I 240 W I 250 W I 260 W I 320

    28A 29A 30A 31A

    28B 29B 30B 31B

    32 33

    Payments to Non-Resident Alien not Engaged in Trade or Business (NRANETB) Royalties paid to NRANETB on cinematographic films and similar works

    W I 330 W I 341

    32A 33A

    32B 33B

    Form 2306 (ENCS) - Page 2 Part II Nature of Income Payment Individual Payees
    34 Final Tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the National Internal Revenue Code of 1997 35 Royalties paid to citizens, resident aliens & non-resident alien engaged in trade or business (NRAETB) on books, other literary works & musical compositions 36

    Details of Income Payment and Tax Withheld ATC Amount of Payment Tax Withheld

    W I 350

    34A

    34B

    W I 380 W I 410

    35A 36A

    35B 36B

    Informer's cash reward to individuals

    Corporate Payees 37 Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities 38 Saving Deposit
    39 40 41 42 43

    W C 161 W C 161 W C 163 W C 162 W C 440 W C 170 W C 180 W C 190 W C 191 W C 212 W C 213 W C 222 W C 223 W C 230 W C 250 W C 280 W C 290 W C 300 W C 310 W C 340 W C 350

    38A 39A 40A 41A 42A 43A 45A 46A 47A 48A 49A 50A 51A 52A 53A 54A 55A 56A 57A 58A 59A

    38B 39B 40B 41B 42B 43B 45B 46B 47B 48B 49B 50B 51B 52B 53B 54B 55B 56B 57B 58B 59B

    Time Deposit Deposit Substitutes/Others Government Securities Preterminated Long Term Deposit/Investment Foreign Currency Deposit Foreign Currency Deposits Interest and other income payments on foreign currency transaction /loans payable to OBUs Interest and other income payments on foreign currency transaction /loans payable to FCDUs Cash dividend payment by domestic corp. to NRFCs Property dividend payment by domestic corp. to NRFCs
    Cash dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid credit

    44 All Others
    45
    46 47

    48 49 50

    51

    Property dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid credit

    52 53 54

    On other payments to NRFC


    All kinds of royalty payments to domestic & resident foreign corp. Branch profit remittances by all corporations except PEZA/SBMA/ CDA registered

    55

    On the gross rentals, lease and charter fees derived by non-resident owner or lessor of vessels

    56

    On the gross rentals, lease and charter fees derived by non-resident lessor of aircraft, machineries and other equipment

    57 58

    On payments to oil exploration service contractors/subcontractors On payments to Non-Resident Corporate cinematographic film owners, lessors and distributors

    59

    Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the National Internal Revenue Code of 1997

    60

    Informer's cash reward to juridical persons

    W C 410

    60A

    60B

    I declare, under the penalties of perjury, that this certificate has been made in good faith, verified by me, and to the best of my knowledge, and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.

    61 Signature of Payor/Authorized Representative Legend:


    NRAETB NRANETB NRFC OBU FCDU PEZA SBMA CDA = = = = = = = = Non-resident Alien Engaged in Trade or Business Non-resident Alien Not Engaged in Trade or Business Non- resident Foreign Corporation Offshore Banking Unit Foreign Currency Deposit Unit Philippine Export Zone Authority Subic Bay Metropolitan Authority Clark Development Authority

    Form No. 2306 (Certificate of Final Income Taxes Withheld) NOTES: a.) Details of monthly income payments and tax withheld thereto are based on the items/ numbers provided in the above mentioned certificate b.) Items 2 to 10B refer to the background information of the income c.) After accomplishing the said certificate, attach to the applicable BIR Form (1701 or 1700) 1. Indicate the year as to the year covered by the certificate. To be accomplished by the Payee 2. Indicate the Taxpayer Identification Number (TIN) of the income recipient / payee. 4. If the payee is not an individual, indicate the name of the company. 6. If the payee is an individual, indicate the following on the box provided for: Last Name, First Name, Middle Name 8. Refers to the registered address of the payee. Registered address for individuals can be the residence address or the address as to where business is located. 8A. Indicate the ZIP Code 10. Indicate the foreign address if applicable. 10A. Indicate the ZIP Code 10B. For Alien Income Recipient indicate the Individual Certificate of Registration (ICR) To be accomplished by the Withholding Agent 3. Indicate the Taxpayer Identification Number (TIN) of the withholding agent / payor. 5. If the payor is not an individual, indicate the name of the company. 7. If the payor is an individual, indicate the following on the box provided for: Last Name, First Name, Middle Name 9. Refers to the registered address of the payor. 9A. Indicate the Zip Code Part II. Refers to the nature of Income payments paid to an individual and corporate payee/s based on BIR Form No. 1601F NATURE OF INCOME PAYMENT FOR INDIVIDUAL PAYEE / S: Corporate Payees. The information needed has been divided into the following columns: 1st Column 11 - 36 Refers to the nature of income payments paid to individual payee / s subjected to final withholding tax. 37 - 60 Refers to the nature of income payments paid to corporate payee / s subjected to final withholding tax. 2nd Column - Refers to the Alphanumeric Tax Code 3rd Column - Amount of payment made to payee subjected to final withholding tax. 4th Column - Amount of tax withheld / computed based in the amount of income payment subjected to final tax using the applicable rates. 61. Indicate the name of the payor or the authorized representative and sign over printed name.

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