Special InTAX: March 2021 Issue 1 | Volume 2

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

InTAX is an official publication of R.G. Manabat & Co.'s Tax Group

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special intax

Bureau of Internal Revenue


The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 29-2021, 26 February 2021, to prescribe the policies and guidelines in allowing the use of Electronic Signatures (e-Signatures) on certain BIR Forms/Certificates, pursuant to Republic Act (RA) No. 11032, or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018.

The withholding agents or duly authorized representatives of the withholding agents have the option to use an e-Signature that serves as the functional equivalent of his/her manual signature on such BIR Forms/Certificates:

  • 2304 – Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
  • 2306 – Certificate of Final Tax Withheld at Source
  • 2307 – Certificate of Creditable Tax Withheld at Source
  • 2316 – Certificate of Compensation Payment/Tax Withheld

In the event the withholding agent opts to use an e-Signature, approval from the BIR shall no longer be necessary.

The Form/Certificate to be issued or affixed with an e-Signature should be the exact copy of the latest version officially printed by the BIR. In case the BIR makes revisions or changes in the Forms/Certificate (e.g., change in version date, size, etc.), such revised Form/Certificate shall be used.

The Form/Certificate shall also contain the manual signature/e-Signature of the payee in order to be valid and binding. The e-Signature serves as the functional equivalent of his/her manual signature on said Form/Certificate.

The e-Signature made gives rise to the following presumptions:

  • The e-Signature is that of the person to whom it correlates;
  • The e-Signature was affixed by that person with the intention to authenticate or approve the electronic document to which it is related or to indicate such person's consent to the transaction embodied therein; and
  • The methods or processes utilized to affix or verify the e-Signature operated without error or fault.

Those responsible for falsity or any misrepresentations contained in the issued Form/Certificate shall be held criminally, civilly and administratively liable, pursuant to the provisions of the Tax Code, the Revised Penal Code and other applicable laws. In the case of associations, partnerships or corporations, the penalty shall be imposed on the partner, president, general manager, treasurer, officer-in-charge and employees responsible for the violation.

The withholding agent shall make sure that the Form/Certificate with e-Signature shall only be issued once. In case of re-issuance or if the payee requested for another copy of the Form/Certificate after giving the original copy, the re-issued Form/Certificate should contain a "RE-PRINT" watermark in Cambria font and font size of 144 (see Annex "A" of the Circular). This is to avoid double take up of tax credits, especially with BIR Form No. 2307.


Attached is the full text of the issuance.

Revenue Memorandum Circular No. 29-2021

Revenue Memorandum Circular No. 29-2021 (Annex A)

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