Form 2304 — Certificate of Income Payment Not Subject to Withholding Tax
BIR Form 2304 is the Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income). A payor issues it for income payments that are not subject to withholding tax, giving the payee documentation of the amount received. Download the official PDF or Excel below.
Version: January 2018 (ENCS). Sourced from the Bureau of Internal Revenue.
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More withholding tax certificates
Form 2307 — Certificate of Creditable Tax Withheld at Source
The EWT certificate issued to contractors, freelancers, and suppliers.
View & download →Form 2306 — Certificate of Final Tax Withheld at Source
For income subject to final withholding tax.
View & download →Form 2316 — Certificate of Compensation Payment / Tax Withheld
The certificate employers issue to employees.
View & download →