Tax Alert No. 55 [Revenue Memorandum Circular No. 74-2019 dated 23 July 2019]
02 Aug 2019
Circularizing the Availability of the Enhanced BIR Form Nos. 2306 and 2307 (January 2018 ENCS)
The Commissioner of Internal Revenue has issued Revenue Memorandum Circular No. 74-2019 dated 23 July 2019, to circularize the availability of the following enhanced BIR forms:
| Form No. | Description | Annex Reference |
| 2306 | Certificate of Final Tax Withheld at Source | Annex A |
| 2307 | Alphabetical List of Employees/Payees From Whom Taxes Were Withheld | Annex B |
The abovementioned BIR forms were enhanced due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law.
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