BIR 2304: Certificate of Income Payment Not Subject to Withholding Tax
Fill BIR 2304: Certificate of Income Payment Not Subject to Withholding Tax online and download the official form as a PDF, ready to print. Every input is mapped to its printed box, so IDs, dates and amounts land digit by digit in the right cells, and a value the form cannot hold is refused with the reason instead of being printed wrong.
What you will need: For the Year, Taxpayer Identification No, Payee's Name (For Non-Individuals), Last Name, First Name, Middle Name, Registered Address, Zip Code, Foreign Address, Payor's Name (For Non-Individuals), Interest, Rent - Personal Property regardless of amount.
The form is the agency's own 5323 edition, from bir-cdn.bir.gov.ph (checked 2026-10-14): the PDF you download is that form with your values printed in its boxes.
The free clean PDF is that pack’s shortest form. A later form in the same pack needs the Starter plan (₱499) or above. Preview, check, and verify stay free. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.