As the continuing effect of COVID 19, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 29-2021 to provide policies and guidelines for the use of e-Signature on certain BIR forms/certificates.
RMC 29-2021 listed the following four (4) BIR forms/certificates where the use of the e-Signature is allowed:
- 2304 – Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
- 2306 – Certificate of Final Tax Withheld at Source
- 2301- Certificate of Creditable Tax Withheld at Source
- 2316 – Certificate of Compensation Payment/Tax Withheld
For full text go to https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2021%20RMCs/RMC%20No.%2029-2021.pdf