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Circularizing the Availability of the Enhanced BIR Form Nos. 2306 & 2307 January 2018 (ENCS)

Revenue Memorandum Circular No. 074-19 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jul 23, 2019

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July 23, 2019 REVENUE MEMORANDUM CIRCULAR NO. 074-19 SUBJECT : Circularizing the Availability of the Enhanced BIR Form Nos. 2306 & 2307 January 2018 (ENCS) TO : All Internal Revenue Officers, Employees, and Others Concerned This Circular is issued to inform taxpayers and others concerned on the availability of the enhanced BIR Forms, to wit: Form No. Description 2306 (Annex "A") Certificate of Final Tax Withheld at Source 2307 (Annex "B") Certificate of Creditable Tax Withheld at Source The abovementioned BIR Forms were enhanced due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law. All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Certificate of Final Tax Withheld at Source ANNEX B Certificate of Creditable Tax Withheld at Source

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