Revenue Memorandum Circulars RMC No. 74-2019RMC No. 74-2019 2019-07-24

RMC No. 74-2019 — Circularizes the enhanced BIR Form Nos. 2306 and 2307 January 2018 (ENCS) Digest | Full Text | Form 2306 | Form 2307

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

WE Quezon City July 23, 2019

REVENUE MEMORANDUM CIRCULAR NO. _34 tlC

SUBJECT Circularizing the Availability of the Enhanced BIR Form Nos. 2306 & 2307 January 2018 (ENCS)

TO All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to inform taxpayers and others concerned on the availability of the enhanced BIR Forms, to wit:

2307 (Annex "B")Certificate of Creditable Tax Withheld at Source 2306 (Annex "A") Form No. Certificate of Final Tax Withheld at Source Description

The abovementioned BIR Forms were enhanced due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law.

All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.

C

CAESAR R. DULAY Comimissioner of Internal Revenue

H2 BUREAU OF INTERNALREVENUE 027168

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RECORDS MGT. DIVISION

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