Revenue Memorandum Circular
Due to the continuing effect of the current health situation and taking into account the mandate of the ‘Ease of Doing Business and Efficient Government Service Delivery Act of 2018’, there is a need to allow the use of Electronic Signature (e-Signature) on certain BIR Forms/ Certificates
This circular, therefore, is hereby issued to provide the policies and guidelines for the use e-Signature on these BIR Forms/ Certificate
The use of e-Signature shall be allowed in any of the following BIR Forms/ Certificates
- 2304 – Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
- 2306 – Certificate of Final Tax Withheld at Source
- 2307 – Certificate of Creditable Tax Withheld at Source
- 2316 – Certificate of Compensation Payment/ Tax Withheld
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