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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