Tax Alert No. 76 [Revenue Memorandum Circular (RMC) No. 121-2019 dated 20 November 2019]

Use of certain Bureau of Internal Revenue (BIR) Form/Certificate in Electronic Format

The Commissioner of Internal Revenue has issued RMC No. 121-2019 dated 20 November 2019 on the use of computer-generated BIR certificates (BIR Form Nos. 2306, 2307 and 2316) which will be distributed to suppliers, payors and/or employees.

The use of the system generated BIR certificates mentioned above are accepted provided that:

• The BIR certificates must be in accordance with the latest version officially approved by the BIR. In case of revision and changes in the certificates, the revised certificates shall be used.
• The signatory/ies to the BIR certificates must have been duly authorized by the taxpayer to sign thereof.
• To be valid and binding, the BIR certificates shall contain both the signature of the parties involved. There will be a separate issuance for adoption of electronic signature.
• There should be no repudiation of facts contained in the BIR certificates. Otherwise, corresponding penalties shall be imposed.
• The signature of the individual withholding agent, or in case of a corporate withholding agent, should be the signature singly and collectively, of both the authorized corporate officer/s that are required by the Tax Code or appropriate regulations to swear to the truth and correctness of such electronic form/certificate and who are named in the Board Resolution or equivalent document submitted by the corporate taxpayer to the BIR.
• The signature of the abovementioned withholding agent/s was affixed with the intention of signing, approving, and attesting to the truth and correctness of such certificate.

You may access the full version of this RMC through the BIR website.