2304-2026

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The document is a BIR Form No. 2304, titled 'Certificate of Income Payment Not Subject to Withholding Tax,' issued by the Bureau of Internal Revenue in the Philippines. It outlines the necessary information for both payees and payors regarding various types of income payments that are exempt from withholding tax, including rents, premiums, pensions, prizes, and transportation fees. The form requires details such as taxpayer identification numbers, names, addresses, and specific amounts related to different income categories. It also includes instructions for completing the certificate and emphasizes the importance of accuracy under penalty of perjury.

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Click ‘Get Form’ to open the 2304 document in the editor.
Begin by entering the year for which the certificate is applicable in the designated field.
Fill out Part I with the payee's information, including their Taxpayer Identification Number and name. If the payee is an individual, provide their last, first, and middle names.
Complete the registered address section for the payee, ensuring to include local and foreign addresses if applicable.
In Part II, input the payor's information similarly, including their Taxpayer Identification Number and name.
Proceed to detail the nature of income payments in Part III. Specify amounts for each category such as rent, premiums, pensions, and others as required.
Finally, sign over your printed name in section 25 and indicate your title or position in section 26 before saving or exporting your completed form.

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