BIR 2306 Form PDF Details

The Bir 2306 form, officially known as the Certificate of Final Tax Withheld At Source, plays a pivotal role in the Philippines' taxation system, serving both individuals and non-individual entities. Issued by the Bureau of Internal Revenue (BIR), this document pertains to various income payments and tax withholdings, capturing a broad spectrum of financial interactions. Key sections of the form include detailed information about the income recipient or payee and the withholding agent or payor alongside their respective Tax Identification Numbers (TINs), names, and registered addresses. It also encompasses a comprehensive breakdown of the nature of income payments, alphanumeric tax codes (ATC), and the total amount of payments versus the tax withheld. This form is a declaration made under the penalties of perjury, emphasizing its legal importance and the need for accuracy. It incorporates declarations for substituting filing applicable to Value-Added Tax (VAT) or Percentage Tax Withholding, further illustrating the Philippines' intricate tax structure aimed at ensuring compliance and proper documentation of taxable transactions. Additionally, the schedules of alphanumeric tax codes provided in detail offer guidance on various income categories, from employee benefits to interests on foreign loans, dividends, rentals, and royalties, tailoring the documentation process to specific types of income and their corresponding tax treatments.

QuestionAnswer
Form NameBIR 2306 Form
Form Length3 pages
Fillable?Yes
Fillable fields107
Avg. time to fill out22 min 9 sec
Other namesbir 2306 downloadable form, 2306 form editable download, bir form 2306 excel download, bir form 2306 excel

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Republika ng Pilipinas Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

Certificate of Final Tax

BIR Form No.

2306

Withheld At Source

March 2003 (ENCS)

 

1

For the Period

 

 

 

 

 

 

 

 

From

 

(MM/DD/YY)

 

 

 

To

(MM/DD/YY)

Part I

Income Recipient/Payee Information

 

 

 

Withholding Agent/Payor Information

2

TIN

 

 

 

 

3

TIN

 

4

Payee's Name (For Non-Individuals )

 

 

 

5

Payor's Name (For Non- Individuals)

 

6

Payee's Name

(Last Name, First Name,

Middle Name) For Individuals 7

Payor's Name (Last Name, First Name,

Middle Name) For Individuals

8

Registered Address

 

 

 

9

Registered Address

 

 

 

 

8A Zip

 

 

 

 

9A Zip

 

 

 

Code

 

 

 

 

Code

10

Foreign Address

10A

Zip

Code

10B

ICR No. (For Alien Income Recipient Only)

Part II

Details of Income Payment and Tax Withheld

 

Nature of Income Payment

A T C

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.

11

Payor/Payor's Authorized Representative

Date Signed

Signature Over Printed Name

 

CONFORME:

12

 

 

Date Signed

Payee/Payee's Authorized Representative

Signature Over Printed Name

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.

13

Payor/Payor's Authorized Representative

Signature Over Printed Name

I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value Added Tax Returns (BIR Form 2551M/2550M/Q), since I have only one payor from whom I earn my income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% Final Percentage Tax Wthholding/10% Final VAT Withholding in lieu of the 3% Percentage Tax/10% 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/10% Final VAT from my sale of goods and/or services.

14

Payee/Payee's Authorized Representative

Signature Over Printed Name

SCHEDULES OF ALPHANUMERIC TAX CODES

Nature of Income Payment

A T C

IND CORP

Income Tax

Fringe Benefit

1Alien individual employed by OBU's, Foreign Petroleum Service Contractors, & Subcontractors,

 

& by Regional or Area Headquarters & Regional Operating Headquarters of Multinational Co.,

WF 320

 

 

including any of its Filipino employees occupying the same position

 

 

2

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

WF 330

 

3

Employees other than rank and file based on the grossed-up monetary value

WF 360

 

 

Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities

 

 

4

Saving Deposit

WI 161

WC 161

5

Time Deposit

WI 161

WC 161

6

Government Securities

WI 162

WC 162

7

Deposit Substitutes/Others

WI 163

WC 163

8

Foreign Currency Deposits

WI 170

WC 170

9

Preterminated Long Term Deposit/Investment

 

WC 440

 

Less than three (3) years

WI 440

 

 

Three (3) years to less than four (4) years

WI 441

 

 

Four (4) years to less than five (5) years

WI 442

 

 

All Others

 

 

10

Interest on foreign loans payable to NRFCs

 

WC 180

11

Interest and other income payments on foreign currency transaction /loans payable to OBUs

 

WC 190

12

Interest and other income payments on foreign currency transaction /loans payable to FCDUs

 

WC 191

13

Cash dividend payment by domestic corporation to citizen & resident aliens/NRFC's

WI 202

WC 212

14

Property dividend payment by domestic corporation to citizens & resident aliens/NRFC's

WI 203

WC 213

15

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

 

WC 222

16

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

 

WC 223

17

On other payments to NRFC

 

WC 230

18

Cash dividend payment by domestic corporation to NRAETB

WI 224

 

19

Property dividend payment by domestic corporation to NRAETB

WI 225

 

20Share 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,

WI 226

 

 

a joint account or a joint venture taxable as a corp., of which he is a member or a co-venturer

 

 

21

Distributive share of individual partners in a taxable partnership, association,

WI 240

 

 

a joint account or a joint venture or consortium

 

 

 

 

22

Other royalty payments to citizens, resident aliens and NRAETB

WI 250

WC 250

 

(other than WI380 and WI 341) /domestic and resident foreign corporation

 

 

 

23

On prizes exceeding P10,000 & other winnings paid to individuals

WI 260

 

24

Branch profit remittances by all corporations except PEZA/SBMA/CDA registered

 

WC 280

25

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

 

WC 290

26

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

 

WC 300

 

machineries and other equipment

 

 

 

 

27

Payment to Oil Exploration Service Contractors/Sub-Contractors

WI 310

WC 310

28Payment to Filipinos or Alien individuals employed by Foreign Petroleum Service Contractors/

 

Subcontractors, Offshore Banking Units and Regional or Area Headquarters and Regional Operating

WI 320

 

 

Headquarters of Multinational Companies occupying executive/managerial and technical positions

 

 

29

Payments to Non-Resident Alien Not Engaged in Trade or Business (NRAETB) except on sale of shares

WI 330

 

 

in domestic corporation and real property

 

 

 

 

30

Payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors

WI 340

WC 340

31

Royalties paid to NRAETB on cinematographic films and similar works

WI 341

 

32

Final Tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or

WI 350

 

 

other obligations under Sec. 57C of the National Internal Revenue Code of 1997

 

 

 

 

33

Royalties paid to citizens, resident aliens & non-resident alien engaged in trade or business (NRAETB)

WI 380

 

 

on books, other literary works & musical compositions

 

 

 

 

34

Payments to taxpayer enjoying Preferential Tax Rates/Tax Treaty Rates

 

WC 390

35

Informer's cash reward to individuals/juridical person

WI 410

WC 410

36

Final Capital Gains Tax on Sale/Exchange or Other Disposition of Real Property

WI 450

WC 450

For Business Tax

37

VAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits)

WV 014

38

VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)

WV 024

39

Person exempt from VAT under Sec. 109 (z)

WB 084

40

Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) - Gov't. Withholding Agent (4%)

WB 191

41

Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126) - Gov't. Withholding Agent (10%)

WB 192

42

Tax on Winnings and Prizes (Sec. 126 ) (double/forecast/quinella/trifecta bets) - Private Withholding Agent (4%)

WB 193

43

Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126 ) - Private Withholding Agent (10%)

WB 194

44

VAT Withholding on Non-residents - Gov't. Withholding Agent

WV 040

45

VAT Withholding on Non-residents - Private Withholding Agent

WV 050

Legend:

 

 

NRAETB = Non-resident Alien Engaged in Trade or Business

NRFC = Non- resident Foreign Corporation

FCDU = Foreign Currency Deposit Unit

NRANETB = Non-resident Alien Not Engaged in Trade or Business

OBU = Offshore Banking Unit

PEZA = Philippine Export Zone Authority

SBMA = Subic Bay Metropolitan Authority

CDA = Clark Development Authority

 

République des Philippines

Formulaire BIR (bureau des services fiscaux) N°

2306

Septembre 2005

Certificat d’impôt final

Retenu à la source

Partie II : relevé détaillé des revenus versés et de l’impôt prélevé

Nature du revenu versement

ATC

Montant payé

Impôt retenu

Total

société nationale à des sociétés étrangères non-

 

 

résidentes dont les pays d’origine ont accordé un crédit

 

 

pour l’impôt qui est censé avoir été payé

 

 

17 – Sur tous les autres versements effectués à une

 

WC 230

société étrangère non-résidente

 

 

18 – Paiement d’un dividende en espèces par une

WI 224

 

société nationale à un étranger non-résident exerçant

 

 

une activité dans le commerce ou les affaires

 

 

19 – Versement d’un dividende en nature par une

WI 225

 

société nationale à un étranger non résident exerçant

 

 

une activité dans le commerce ou les affaires

 

 

20 - Part versée à un étranger non résident exerçant une

WI 226

 

activité dans le commerce ou les affaires sur le revenu

 

 

net distribuable après impôt d’une société (sauf une

 

 

société professionnelle en nom collectif) dont il est

 

 

membre, ou part du revenu net après impôt d’une

 

 

association, d’un compte joint ou d’une « joint

 

 

venture » imposable comme une société, dont il est

 

 

membre.

 

 

21 – Part distribuée à des membres d’une société,

WI 240

 

association, d’un compte joint ou d’une « joint

 

 

venture » ou d’un consortium.

 

 

22 – Autres versements de droits d’auteur/redevances à

 

WC 250

des citoyens, des étrangers résidents et des étrangers

 

 

non résidents exerçant une activité dans le commerce

 

 

ou les affaires (autre que WI380 et WI 341)/ société

 

 

nationale et étrangère résidente

 

 

23 – Sur les prix dépassant 10.000 Pesos et les autres

WI 260

 

gains payés à des particuliers

 

 

24 – Versement de bénéfice de succursale par toutes les

 

WC 208

sociétés inscrites au registre sauf la société

 

 

PEZA/SBMA/CDA

 

 

25 – Sur le montant brut des loyers, des baux, des

 

WC 290

affrètements perçus par un propriétaire ou bailleur non-

 

 

résident de navires étrangers

 

 

26 - Sur le montant brut des loyers, des baux, des

 

WC 300

affrètements perçus par un bailleur non résident

 

 

d’avion, de machines et autre équipement

 

 

27 – Versement à des entrepreneurs/sous-traitants de

WI 310

WC 310

compagnie de prospection pétrolière

 

 

28 – Versement effectué à des particuliers philippins ou

WI 320

 

à des étrangers employés par les compagnies pétrolières

 

 

étrangères/ sous-traitants étrangers, les banques

 

 

offshore les sièges sociaux régionaux ou de districts et

 

 

les postes de commandement régionaux de

 

 

multinationales employant des cadres et des techniciens

 

 

29 – Versements à un étranger non-résident n’exerçant

WI 330

 

pas une activité dans le commerce et les affaires sauf

 

 

sur la vente de parts d’une société nationale et de biens

 

 

immobiliers

 

 

30 – Versements à un particulier non résident/à une

WI 340

WC 340

société cinématographique étrangère propriétaire,

 

 

bailleur (bailleresse) ou distributeur (distributrice) de

 

 

films

 

 

31 – Droits d’auteur/redevances versés à un étranger

WI 341

 

non-résident exerçant une activité dans le commerce ou

 

 

les affaires

 

 

32 – Impôt final sur les intérêts ou d’autres versements

WI 350

 

en application d’obligations comportant une clause

 

 

d’exonération fiscale, d’hypothèques, d’actes de

 

 

fidéicommis ou d’autres obligations qui sont exonérées

 

 

d’impôt conformément à l’article 57C du Code Fiscal

 

 

National de 1997

 

 

33 – Droits d’auteur versés à des citoyens, des étrangers

WI 380

 

résidents et des étrangers non résidents exerçant une

 

 

activité commerciale ou dans les affaires sur les livres,

 

 

autres œuvres littéraires et compositions musicales

 

 

34 – Versements à un contribuable bénéficiant d’un

 

WC 390

taux fiscal préférentiel/d’un prélèvement libératoire

 

 

avantageux

 

 

35 – Récompense en espèces de l’indicateur

WI 410

WC 410

/informateur versée à des personnes physiques ou

 

 

morales

 

 

36 – Impôt final sur les plus-values obtenues sur les

WI 450

WC 450

ventes/échanges ou autres cessions de biens

 

 

immobiliers

 

 

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