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BIR Form No. 2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)

A BIR Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached to the Annual Income Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.

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Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

(Excluding Compensation Income)
1 For the Year
( YYYY )

BIR Form No.

Certificate of Income
Payment Not Subject
to Withholding Tax

2304
July 1999 (ENCS)

1

Part I

Payee

2 Taxpayer
Identification No.

Information

Part III

2

Details of Income Payment

Nature of Income
Payment
A. Individual Payees

3 Payee's Name (For Non-Individuals)
3

ATC

Amount of
Income Payment

II 110

10

11 Rent - Personal Property
regardless of amount

II 051

11

12 Premium and Annuity

II 060

12

13 Pension

II 070

10 Interest

4 Payee's Name (For Individuals)
Last 4A
Name
First 4B
Name
Middle 4C
Name
5 Registered Address

14 Prizes Amounting to:
10,000 or Less
15 Transportation Contractors
for the Carriage of Goods

5A

II 120
II 090

13
14
15

and Merchandise Below P2,000

16 Others (Specify)
5A
Foreign Address

Zip Code
5B

II 080

16A

16A

16B

16B

5C
Part II

B. Corporate Payees
17 Interest

17

IC130

18

19 Premium and Annuity

I C 14 0

19

20 Prizes regardless of amount
21 Professional Fees Paid to Gen.
Professional Partnerships
(Except to partnership
of medical practitioners)
22 Transportation Contractors
for the Carriage of Goods

6 Taxpayer
2
6
Identification No.
7 Payor's Name (For Non-Individuals)

IC170

18 Rent - Personal Property
regardless of amount

Payor Informat ion

IC120

20

IC021

21

7
8 Payor's Name (For Individuals)
Last 8A
Name
First 8B
Name
Middle 8C
Name
9 Registered Address

IC160

22

and Merchandise Below P2,000

23 Others (Specify)

IC150

9A

23A

23A

9A

23B

23B

Zip Code
9A

9B

24

24 Total

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.

25

26
Payor/Authorized Agent Signature over Printed Name

Title/Position of Signatory

Note: "Others" (Nos. 16 and 23) includes business profits and independent services as defined in the appropriate tax treaty.

FORM 2304
(Certificate of Income Payment Not Subject to Withholding Tax)
NOTES:
a.) Payor information and explanations thereto are based on the items/numbers provided in the above
mentioned certificate
b.) Items 2 to 5C refer to the background information of the payee while items 6 to 9B refers to the
background information of the payor
c.) After accomplishing said certificate please attach to the applicable BIR Form 1701
1. Indicate the year covered by the certificate.
2-5 Payee's Information
2 Indicate the Taxpayer Identification Number
3 If the payee is not an individual indicate the name of the company
4 If the payee is an individual indicate the following on the boxes provided for:
4A - Last name
4B- First Name
4C- Middle Name
5 Refers to the registered address of the payee. Indicate the following on the boxes provided for:
5A- Local Address
5B -Zip Code
5C -Foreign Address if applicable
6 Payor's Information
6 Indicate the Taxpayer Identification Number
7 If the payor is not an individual indicate the name of the company
8 If the payor is an individual indicate the following on the boxes provided for:
8A - Last name
8B - First Name
8C - Middle Name
9 Refers to the registered address. Indicate the following on the boxes provided for:
9A - Local Address
9B - Zip Code
10 - 16 Refers to the nature of Income payments paid to an individual payee
10 Indicate the amount of interest paid which is not subject to withholding tax,
such as interest on personal, etc.
11 Indicate the amount paid on rental of personal property regardless of the amount paid.

12 Indicate the amount of premium and annuity paid.
Premiums means the agreed price for assuming and carrying the risk which may be payable
in one sum or in installments. In this case, premium refers to insurance premium paid to
insurance companies by individual or juridical persons except premium paid by government
agencies.
Annuity is a yearly sum stipulated to be paid to another in fee, or for life or years, and
chargeable only on the person of the grantor.
13 Indicate the amount of pension paid in case the withholding agent has no approved retirement
plan and has failed to withhold the tax on such income payment.
14 Indicate the amount of prizes and award not exceeding P 10,000.00 except Phil. Charity
Sweepstakes and Lotto Winnings
15 Indicate the amount paid to a transportation contractor for the carriage of goods and
merchandise not to exceed P 2,000.00 per month regardless of the number of shipments
during the month.
16 Indicate the amount of other income, fixed and determinable gain, profit and income such as
gain sale of personal assets, goodwill, etc.
17 - 23 Refers to the nature of income payments paid to a corporation
17 Indicate the amount of the interest paid which is not subject to withholding tax, such as
interest on personal loans, etc.
18 Indicate the payment, regardless of the amount paid on rental on personal properties.
19 Indicate the amount of premium and annuity paid.
Premium means the agreed price for assuming and carrying the risk which may be payable
in one sum or in installments. In this case, premium refers to insurance premium paid to
insurance companies by individual or juridical persons except premium paid by government
agencies.
Annuity is a yearly sum stipulated to be paid to another in fee, or for life or years, and
chargeable only on the person of the grantor
20 Indicate the amount of pension paid in case the WITHHOLDING AGENT has no approved
retirement plan and has failed to withhold the tax on such income payment.
21 Indicate the amount of prizes and award not exceeding P 10,000.00 except Phil. Charity
Sweepstakes and Lotto Winnings.
22 Indicate the amount paid to a transportation contractor for the carriage of goods and
merchandise not to exceed P 2,000.00 per month regardless of the number of shipments
during the month.
23 Indicate the amount of other income, fixed and determinable gain, profit and income such as
gain on sale of corporate assets, goodwill, etc.
24 Indicate the total amount of income payment paid by adding the amount listed from nos. 10 to 23.
25 Indicate your name or the name of your authorized agent issuing this certificate and sign over the
printed name.
26 Indicate the title / position of the payor / authorized agent who signed this certificate.
 
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