Republic of the Philippines

For Department of Finance

BIR BCS Bureau of Internal Revenue
Use /
Only BIR Form No.
Certificate of Final Tax
2306Item
:
January 2018 (ENCS)
Withheld at Source 2306 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From (MM/DD/YYYY) To (MM/DD/YYYY)

Part I – Income Recipient/Payee Information

2 Taxpayer Identification Number (TIN) - - -

3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

4 Registered Address 4A ZIP Code

5 Foreign Address, if applicable 5A ICR No. (For Alien Payee Only)

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN) - - -

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

8 Registered Address 8A ZIP Code

Part III – Details of Income Payment and Tax Withheld (Attach additional sheet if necessary)
Nature of Income Payment ATC Amount of Payment Tax Withheld

Total

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Date Signed (MM/DD/YYYY)

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:
Date Signed (MM/DD/YYYY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
To be accomplished for Value-Added Tax/Percentage Tax Withholding (substituted filing)
I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of Internal
Revenue.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value-Added Tax Returns (BIR Form 2551Q/2550M/Q), since I
have only one payor from whom I earn our income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% Final Percentage Tax
Withholding/12% Final VAT Withholding in lieu of the 3% Percentage Tax/12% VAT in order to be entitled to the privileges accorded by the Substituted Percentage Tax
Return/Substituted VAT Return System prescribed in the aforesaid Regulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Final
Percentage Tax/12% Final VAT from myr sale of goods and/or services.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
(MM/DD/YYYY)
 Date of Issue
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

SCHEDULES OF ALPHANUMERIC TAX CODES

ATC
Nature of Income Payment
Individual Corporate
Income Tax
Fringe Benefit
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the Philippines WF360
2 Non-Resident Alien Not Engaged in Trade or Business Within the Philippines WF330
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings Deposit WI161 WC161
4 Time Deposit WI161 WC161
5 Government Securities WI162 WC162
6 Deposit Substitutes/Others WI163 WC163
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) years WI440 WC440
Three (3) years to less than four (4) years WI441
Four (4) years to less than five (5) years WI442
8 Foreign Currency Deposit WI170 WC170
9 On Amounts Withdrawn from Decedent’s Deposit Account WI165
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs) WC180
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs) WC190
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs) WC191
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs WI202 WC212
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs WI203 WC213
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule) WC222
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule) WC223
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB) WI224
18 Property dividend payment by domestic corporation to NRAETB WI225
19 Share of 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, joint account or a joint venture taxable as a corporation of which he is a member or a WI226
co-venturer
20 On other payments to NRFCs WC230
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortium WI240
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign
WI250
corporations
23 On prizes exceeding P10,000 and other winnings paid to individuals WI260
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered WC280
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels WC290
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipment WC300
27 On payments to oil exploration service contractors/sub-contractors WI310 WC310
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic
WI330
corporation and real property
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors WI340 WC340
30 Royalties paid to NRAETB on cinematographic films and similar works WI341
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the
WI350
National Internal Revenue Code of 1997, as amended
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositions WI380
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises) WC390
34 Informers Cash Reward to individuals/juridical persons WI410 WC410
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - Individual WI450
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - Corporate WC450
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT) WI700 WIC700
For Business Tax
38 VAT Withholding on Purchase of Goods WV010
39 VAT Withholding on Purchase of Services WV020
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final) WV014
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final) WV024
42 Persons Exempt from VAT under Section 109BB (Section 116 applies) WB084
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%) WB191
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%) WB192
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%) WB193
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%) WB194
47 VAT Withholding from non-residents (Government Withholding Agent) WV040
48 VAT Withholding from non-residents (Private Withholding Agent) WV050