BIR 2306 Form – Fill Out and Use This PDF

The BIR Form No. 2306, issued by the Republic of the Philippines' Bureau of Internal Revenue, serves as a Certificate of Final Tax Withheld at Source. This important document covers a range of income payments from individuals and non-individuals, detailing the nature of income payment, the amount paid, and the tax withheld. Ensuring accurate and timely completion of this form is crucial for compliance with the National Internal Revenue Code and to avoid possible legal penalties. For assistance in filling out this form, click the button below.

Get Form Now Download PDF

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.

Question	Answer
Form Name	BIR 2306 Form
Form Length	3 pages
Fillable?	Yes
Fillable fields	107
Avg. time to fill out	22 min 9 sec
Other names	bir 2306 downloadable form, 2306 form editable download, bir form 2306 excel download, bir form 2306 excel

Form Preview Example

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.

Payor/Payor's Authorized Representative	Date Signed
Signature Over Printed Name

CONFORME:

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.

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.

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	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	WI 250	WC 250

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		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	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	WI 350

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	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

How to Edit BIR 2306 Form Online for Free

You'll be able to complete bir 2306 downloadable form without difficulty using our PDFinity® PDF editor. To retain our tool on the cutting edge of convenience, we work to implement user-driven features and enhancements on a regular basis. We're routinely glad to get suggestions - help us with revolutionizing how you work with PDF forms. Starting is effortless! Everything you should do is follow the following easy steps below:

Step 1: Simply hit the "Get Form Button" above on this site to see our form editing tool. This way, you will find everything that is necessary to fill out your file.

Step 2: This tool allows you to change nearly all PDF forms in various ways. Change it with any text, correct what's already in the PDF, and place in a signature - all within a couple of clicks!

In an effort to finalize this PDF document, make certain you type in the information you need in each and every area:

1. The bir 2306 downloadable form will require certain information to be typed in. Make sure the next fields are complete:

bir form 2306 downloadable completion process explained (stage 1)

Step 3: Prior to moving forward, you should make sure that all blanks were filled in correctly. As soon as you believe it is all good, click on “Done." Go for a free trial subscription at FormsPal and get immediate access to bir 2306 downloadable form - downloadable, emailable, and editable from your FormsPal cabinet. FormsPal guarantees protected document completion devoid of personal data recording or sharing. Be assured that your data is safe here!

BIR 2306 Form – Fill Out and Use This PDF

BIR 2306 Form PDF Details

Form Preview Example

How to Edit BIR 2306 Form Online for Free

BIR 2306 Form isn’t the one you’re looking for?

Related Documents