Form 2304-2025

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A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax.
The tax rates and nature of income payments subject to final withholding taxes are printed in BIR Form Nos. 1601-FQ, 1602Q and 1603Q respectively. On or before January 31 of the year following the calendar year in which the income payments subject to final withholding taxes were paid or accrued.
BIR Form 2307, or Certificate of Creditable Tax Withheld at Source is a tax certificate which needs to be accomplished by the withholding agent which shows the recipient of any income subject to expanded withholding tax.
The BIR Form No. 2305 is used in the Philippines for taxpayers to apply for an update of exemption status. It includes instructions for employers and employees regarding information required for filing. This form is essential for ensuring correct tax withholding based on current exemption claims.
You can download this form from the BIR website or directly through RMC 08-2024, Annex A. Completing the Sworn Declaration: Fill out the form carefully. Ensure you include: Your BIR-registered name, business address, and Tax Identification Number (TIN).
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A pregnancy verification form is a letter that is used to show proof of a positive pregnancy test confirming that a woman is indeed pregnant. The form details the date when the individual visited the clinic/hospital, the estimated date of delivery, and any additional notes or comments related to the test.
BIR Form No. 2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income) Description. A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax.
Expanded Withholding Tax is a tax prescribed on income payments and is creditable against the payors income tax due. Alongside this is the issuance of the Certificate of Creditable Tax Withheld At Source (BIR Form 2307) to the payor/income recipient which represents the amount of tax withheld from the income payment.

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