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

NUREAU TT TNTERnAT Fvt2

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE NOV 212019 TT aIIsPM. n 4

Quezon City Tovember 20,2019 RECORDS MGT.DIVISION

REVENUE MEMOrANdUM CiRCULAR nO. _12/- 201G

SUBJECT Use of Certain Bureau of internal Revenue Form/Certificate in Electronic Format

TO : All Internal Revenue:Officers, Employees, and Others Concerned

distributed to their suppliers, payors and/or employees, to wit: computer/system generated BiR certificates (BIR Form Nos. 2306, 2307 and 2316) which will be This Circular is issued due to the numerous requests from the withholding agents to use

1. BIR Form No. 2306 -- Certificate of Final Tax Withheld at Source 2 BIR Form No. 2307 -- Certificate of Creditable Tax Withheld at Source 3 BIR Form No. 2316 -- Certificate of Compensation Payment/Tax Withheld

that: The use of the system generated BIR Certificates mentioned above are accepted provided,

E The BIR Certificates must be in accordance with the iatest version officially approved

by the BIR. In case of revision and changes in the certificates (e.g. change in version date, size, etc.), the revised certificates shall be used;

b. The signatory/ies to the BIR Certificates must have been duly authorized by the taxpayer to sign thereof;

c. The BIR Certificates shall contain both the signature of the parties involved to be valid and binding. A separate issuance shall be issued, in case of adoption of electronic signature;

d. There shouid be no repudiation of facts contained in the BIR Certificates. The person officer-in-charge and employees responsible will be liabie for the violations; Code, for offenses committed in the case of associations, partnerships or corporations, the partner, president, general manager, branch manager, treasurer, who affixed his/her signature shall be held administratively and criminally liable under the 1997 Tax Code, as amended, and other existing laws for any misrepresentations contained in the said issued BIR Certificates. Moreover, under Section 253 of the Tax

The signature of the individual withholding agent, or in case of a corporate regulations to swear to the truth and correctness of such electronic form/certificate withholding agent, should be the signature singly, and collectively, of both the authorized corporate officer/s that are required by the Tax Code or appropriate NYERNALCCHMUNCATIONS DIVSION HTERNAL REVENUE

the corporate taxpayer to the BiR; and and who are named in the Board Resolution or equivalent document submitted by

The signature of the abovementioned withhoiding agent/s was affixed with the intention of signing, approving, and attesting to the truth and correctness of such certificate.

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

CC

Commissioner of internal Revenue CAESAR R. DULAY

030437

jMariam H- 2

[BUREAUOF INTERNAL REVENUE

C NTY NOV 21209 TSM

1: A RECORDS MGT ON