BIR Form No. 2306

BIR Form 2306 - Certificate of
Final Income Tax Withheld

BIR Form No. 2306

Certificate of Final Income Tax Withheld

Download BIR Form 2306

A Certificate to be accomplished and issued by a Payor/WA to each recipient of income subjected to final tax. The column amount of payment should indicate the total amount paid and the total taxes withheld and remitted during the period.

When to File?

To be issued to payee on or before January 31 of the year following the year in which income payment was made. However upon request of the payee the payor must furnish such statement to the payee simultaneously with the income payment.