Bir 2306 Form – Fill Out and Use This PDF

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

Payor/Payor's Authorized Representative

Date Signed

Signature Over Printed Name

12

Date Signed

& 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

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

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

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