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BIR Form No. 2306 Certificate of Final Income Tax Withheld

A Certificate to be accomplished and issued by a Payor/WA to each recipient of income subjected to final tax. The column amount of payment should indicate the total amount paid and the total taxes withheld and remitted during the period.

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Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas
For the Period
From
Part I
2 TIN

Certificate of Final Tax
Withheld At Source

BIR Form No.

2306
September 2005 (ENCS)

1

(MM/DD/YY)
Income Recipient/Payee Information

To
(MM/DD/YY)
Withholding Agent/Payor Information
3

TIN

5

Payor's Name (For Non- Individuals)

4

Payee'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

Registered Address

10 Foreign Address

Part II

9
8A Zip
Code
10A Zip Code 10B

9A Zip
Code
ICR No. (For Alien Income Recipient Only)

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.
Payor/Payor's Authorized Representative/Accredited Tax Agent
Signature Over Printed Name

TIN of Signatory

Title/Position of Signatory

Tax Agent Accreditation No./Attorney's Roll No. (if applicable)

Date of Issuance

Date of Expiry

Payee/Payee's Authorized Representative/Accredited Tax Agent
Signature Over Printed Name

TIN of Signatory

Title/Position of Signatory

Tax Agent Accreditation No./Attorney's Roll No. (if applicable)

Date of Issuance

Date Signed

Date of Expiry

CONFORME:
Date Signed

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/Accredited Tax Agent
Signature Over Printed Name
TIN of Signatory

Title/Position of Signatory

Tax Agent Accreditation No./Attorney's Roll No. (if applicable)
Date of Issuance

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/Accredited Tax Agent
Signature Over Printed Name
Tax Agent Accreditation No./Attorney's Roll No. (if applicable)

Date of Expiry

Date of Issuance

W I 320

Title/Position of Signatory
TIN of Signatory
Date of Expiry

SCHEDULES OF ALPHANUMERIC TAX CODES
ATC

Nature of Income Payment

IND

Income Tax
Fringe Benefit
1
Alien individual employed by OBU's, Foreign Petroleum Service Contractors, & Subcontractors,
& by Regional or Area Headquarters & Regional Operating Headquarters of Multinational Co.,
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)
3
Employees other than rank and file (Fringe Benefit Tax)
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
4
Saving Deposit
5
Time Deposit
6
Government Securities
7
Deposit Substitutes/Others
8
Foreign Currency Deposits
9
Preterminated Long Term Deposit/Investment
Less than three (3) years
Three (3) years to less than four (4) years
Four (4) years to less than five (5) years
All Others
10 Interest on foreign loans payable to NRFCs
11 Interest and other income payments on foreign currency transaction /loans payable to OBUs
12 Interest and other income payments on foreign currency transaction /loans payable to FCDUs
13 Cash dividend payment by domestic corporation to citizen & resident aliens/NRFC's
14 Property dividend payment by domestic corporation to citizens & resident aliens/NRFC's
15 Cash dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid credit
16 Property dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid credit
17 On other payments to NRFC
18 Cash dividend payment by domestic corporation to NRAETB
19 Property dividend payment by domestic corporation to NRAETB
20 Share 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,
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,
a joint account or a joint venture or consortium
22 Other royalty payments to citizens, resident aliens and NRAETB
(other than WI380 and WI 341) /domestic and resident foreign corporation
23 On prizes exceeding P10,000 & other winnings paid to individuals
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels
26 On the gross rentals, lease and charter fees derived by non-resident lessor of aircraft,
machineries and other equipment
27 Payment to Oil Exploration Service Contractors/Sub-Contractors
28 Payment to Filipinos or Alien individuals employed by Foreign Petroleum Service Contractors/
Subcontractors, Offshore Banking Units and Regional or Area Headquarters and Regional Operating
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
in domestic corporation and real property
30 Payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors
31 Royalties paid to NRAETB on cinematographic films and similar works
32 Final Tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or
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)
on books, other literary works & musical compositions
34 Payments to taxpayer enjoying Preferential Tax Rates/Tax Treaty Rates
35 Informer's cash reward to individuals/juridical person
36 Final Capital Gains Tax on Sale/Exchange or Other Disposition of Real Property
For Business Tax
37 VAT Withholding on Purchase of Goods - Govt. Withholding Agent
38 VAT Withholding on Purchase of Services - Govt. Withholding Agent
39 VAT Withholding on Purchase of Govenrment Public Work Contracts
40 VAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits)
41 VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)
42 Person exempt from VAT under Sec. 109 (v)
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) - Gov't. Withholding Agent (4%)
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126) - Gov't. Withholding Agent (10%)
45 Tax on Winnings and Prizes (Sec. 126 ) (double/forecast/quinella/trifecta bets) - Private Withholding Agent (4%)
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126 ) - Private Withholding Agent (10%)
47 VAT Withholding on Non-residents - Gov't. Withholding Agent
48 VAT Withholding on Non-residents - Private Withholding Agent
Legend:
NRAETB = Non-resident Alien Engaged in Trade or Business
NRANETB = Non-resident Alien Not Engaged in Trade or Business
SBMA = Subic Bay Metropolitan Authority

NRFC = Non- resident Foreign Corporation
OBU = Offshore Banking Unit
CDA = Clark Development Authority

CORP

WF 320
WF 330
WF 360
WI 161
WI 161
WI 162
WI 163
WI 170

WC 161
WC 161
WC 162
WC 163
WC 170
WC 440

WI 440
WI 441
WI 442
WC 180
WC 190
WC 191
WC 212
WC 213
WC 222
WC 223
WC 230

WI 202
WI 203

WI 224
WI 225
WI 226

WI 240
WC 250

WI 250
WI 260

WC 280
WC 290
WC 300
WI 310

WC 310

WI 320

WI 330
WI 340
WI 341

WC 340

WI 350
WI 380
WC 390
WC 410
WC 450

WI 410
WI 450
WV 010
WV 020
WV 030
WV 014
WV 024
WB 084
WB 191
WB 192
WB 193
WB 194
WV 040
WV 050

FCDU = Foreign Currency Deposit Unit
PEZA = Philippine Export Zone Authority
 
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