Form 2306Certificate of Final Tax Withheld at Source

BIR Form 2306 is the Certificate of Final Tax Withheld at Source. A withholding agent issues it to a payee whose income was subjected to final withholding tax — tax withheld in full at source, so the payee no longer reports that income or claims it as a creditable credit. Download the official PDF or Excel below.

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Version: January 2018 (ENCS). Sourced from the Bureau of Internal Revenue.

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