RMC No. 126-2019 — Extends the use of the old versions of BIR Withholding Certificates/Forms - BIR Form Nos. 2306, 2307 and 2316

REPUBLIC OF THE PHILIPPINES

EYE BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Ppi! November 26, 2019

Revenue Memorandum Circular no. 1& & - &01g

SUBJECT Extension on the Use of BIR Withhoiding Certificates/Forms - BIR Form Nos.

2306, 2307 and 2316 with Old Versions

TO All internal Revenue Officials, Employees and Others Concerned

Withholding Certificates/Forms circularized under Revenue Memorandum Circular Nos. 74-2019 and 100-2019 due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law, to wit: This Circular is hereby issued to address the concerns of taxpayers regarding the revised BIR

BIR Form 2306 No. Certificate of Final Withheld at Source Form Name/ Description Tax ! September 2005 (ENCS) Old Version New Version

2307 2316 Certificate of Creditabie Tax ] Withheld at Source Certificate of Compensation Payment/ Tax Withheld September 2005 (ENCS)January 2018 (ENCS) July 2008 (ENCS)

configuration of CAS to be undertaken in compliance with the existing revenue issuances. Withholding Certificates/Forms through their Computerized Accounting System (CAS), ciamor that they be allowed to use the oid versions of the said Certificates/Forms pending the required It is observed that many withholding agents, particularly those who generate the BIR

Certificates/Forms for all transactions covering the taxabie year ending December 31, 2019. withholding agents shall be allowed to use and issue old versions of the abovementioned Hence, pending reconfiguration of CAS which shall not be beyond December 31, 2019,

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

A CaesAr r. DulAy

H-2 fmariam BUREAU OF INTERNAL REVENUE DaNTyNd NOV 2 6 2019 T0P.R- Commissioner of internal Revenue 030541

Records mgt. dKision ICRNAKCVENLE

NTENN AWUNKATONE NNISION