RMC No. 121-2019: Prescribes the use of certain Bureau of Internal Revenue Form/Certificate in electronic format

Key points

1. Covered certificates. BIR Form No. 2306 (Certificate of Final Tax Withheld at Source), No. 2307 (Certificate of Creditable Tax Withheld at Source) and No. 2316 (Certificate of Compensation Payment/Tax Withheld).
2. Version and signatories. The certificate must follow the latest officially approved BIR version, and revised versions must be used when changed. Signatories must be duly authorized by the taxpayer.
3. Signatures. Valid certificates carry the signatures of both parties involved, and electronic signatures need a separate issuance. A corporate withholding agent signs singly and collectively through the authorized officers named in the Board Resolution or equivalent document submitted to the BIR. The signature must be affixed intending to attest to the certificate’s truth and correctness.
4. Liability. There should be no repudiation of facts in the certificates. The signer is administratively and criminally liable under the 1997 Tax Code, as amended, for misrepresentations. Under Section 253 of the Tax Code, responsible officers and employees are liable for offenses by associations, partnerships or corporations.

Who is affected

• Withholding agents issuing system-generated certificates
• Suppliers, payors and employees receiving the certificates