Summary
RMC No. 74-2019 circularizes the enhanced BIR Form 2306 and BIR Form 2307, January 2018 (ENCS).
Key points
- Forms circularized. BIR Form 2306 is the Certificate of Final Tax Withheld at Source. BIR Form 2307 is the Certificate of Creditable Tax Withheld at Source.
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.