RMC No. 29-2021: Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates

Key points

1. Covered forms. Withholding agents or their authorized representatives may use an e-Signature, besides a manual signature, on BIR Forms 2304, 2306, 2307 and 2316. BIR approval is no longer needed to use it.
2. Form requirements. The form issued must be an exact replica of the latest version officially printed by the BIR, and revised versions must be used. It must also carry the payee’s manual signature or e-Signature to be valid and binding.
3. Legal effect. The e-Signature is the functional equivalent of a manual signature. It gives rise to presumptions that it is the person’s, that it was affixed to authenticate or approve the document or show consent, and that the methods used worked without error or fault.
4. Liability. Those responsible for falsity or misrepresentation are criminally, civilly and administratively liable under the Tax Code of 1997, as amended, the Revised Penal Code and other laws. Under Section 253, for associations, partnerships or corporations the penalty falls on the responsible partner, president, general manager, treasurer, officer-in-charge and employees.
5. One issuance only. A form with e-Signature is issued only once. A re-issued or additional copy carries a RE-PRINT watermark in Cambria font, size 144 (Annex A), to avoid double take up of tax credits, especially with BIR Form No. 2307.

Who is affected

• Withholding agents and their authorized representatives
• Payees receiving BIR Forms 2304, 2306, 2307 and 2316