Revenue Memorandum Circular
(RMC) 29-2021

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 

Decoding BIR Tax Enforcement, Assessment and Collection


Have you ever wished that there is a book that would properly explain the assessment process of the BIR?

Are you looking for a relevant, updated and easy-to-understand guide even for non-practitioners and professionals?

The long wait is over.

Decoding BIR Tax Enforcement, Assessment and Collection Book is a comprehensive guide to the assessment process of the Bureau of the Internal Revenue (BIR)