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| BIR Form 2304 – Certificate of Income Payment Not Subject to Withholding Tax |
BIR Form 2304
A certificate of income payment not subject to withholding tax (Excluding Compensation Income)
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A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached when filing Annual Income Tax Return - BIR Form 1701 for individuals or BIR Form 1702 for non-individuals.
When to File?
The payor must furnish the payee on or before January 31 following the year when income payment was made.
Download Form
A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached when filing Annual Income Tax Return - BIR Form 1701 for individuals or BIR Form 1702 for non-individuals.
When to File?
The payor must furnish the payee on or before January 31 following the year when income payment was made.
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