Can you e-sign BIR Form 2307? RMC 29-2021 explained
Yes. A withholding agent may use an e-signature instead of a manual one on BIR Forms 2304, 2306, 2307 and 2316, and BIR approval is no longer necessary. The catch is in the conditions: the exact latest form, the payee's signature too, one issue only, and a RE-PRINT mark on any repeat copy. This guide is for the bookkeeper who issues 2307s and wants to know what is allowed. It is not legal advice; ask your RDO or a CPA about your own case.
What RMC 29-2021 says
RMC 29-2021 was issued on February 26, 2021. In plain terms:
Rule · What the circular says; Which forms · 2304, 2306, 2307 and 2316; Who may e-sign · The withholding agent or its duly authorized representative, as an option besides a manual signature; BIR approval · "No longer necessary" when the withholding agent opts to e-sign; Which version · An exact replica of the latest version officially printed by BIR; if BIR changes the form (version date, size and so on), the revised form must be used; Payee's signature · The form shall also contain the payee's manual or e-signature to be valid and binding; Liability · Those responsible for falsity or misrepresentation are criminally, civilly and administratively liable. For a corporation that reaches the officers and employees responsible under Section 253 of the Tax Code; Issue once · The agent makes sure the e-signed form is issued only once; Re-issue · A re-issued form, or another copy the payee asks for after receiving the original, carries a "RE-PRINT" watermark in Cambria font, size 144. The purpose given is to avoid double take-up of tax credits, especially with the 2307
The text above is from the circular itself; the sample watermark is its Annex "A".
How it relates to RMC 121-2019
RMC 121-2019 already accepted computer or system-generated 2306, 2307 and 2316 if they follow the latest BIR-approved version, are signed by persons the taxpayer authorized, and carry the signatures of both parties. RMC 29-2021 adds the e-signature option, the issue-once rule and the RE-PRINT mark.
What this means when you issue 2307s
1. Use the latest version. The one BIR publishes today is January 2018 (ENCS). 2. Decide who signs. The signatory must be someone the taxpayer authorized (RMC 121-2019). For a company, check who is authorized with BIR. 3. Sign by hand, or place your authorized signatory's e-signature. 4. Get the payee's signature on the Conforme line, by hand or their own e-signature. PhilForms does not collect payee e-signatures; it leaves the line for them. 5. Issue once. Keep a register of what you handed out. PhilForms logs each clean certificate it issues and marks any further copy RE-PRINT; anyone can check a PDF at /verify. 6. If a payee asks again, give a re-print, not a new certificate.
Deadlines do not change with e-signing: the 2307 is still due within 20 days from the close of the quarter (RR 11-2018, section 2.58(B)). For a whole quarter at once see BIR Form 2307 from Excel.
Mistakes to avoid
- Using a redrawn look-alike instead of BIR's own form. - Issuing a "fresh" 2307 when a payee lost theirs. - Forgetting that the payee's signature is still required. - Assuming a seal or e-signature fixes wrong figures. The truth of the amounts is on the signer.
More: how to fill out BIR Form 2307 and BIR Form 2307.
Questions
Do I need BIR approval to e-sign 2307s? No. The circular says approval of the BIR is no longer necessary when the withholding agent opts to use an e-signature (RMC 29-2021).
Which forms does it cover? BIR Forms 2304, 2306, 2307 and 2316 (RMC 29-2021).
Does the payee also have to sign? Yes. The form shall also contain the payee's manual signature or e-signature to be valid and binding (RMC 29-2021). On the 2307 that is the Conforme line.
What does "issued only once" mean? One original per payee per payment period. Any re-issue or extra copy must carry a RE-PRINT watermark so the same tax credit is not claimed twice (RMC 29-2021).
Does PhilForms get my 2307 accepted by BIR? No. PhilForms is not affiliated with any government agency and does not file anything. It fills BIR's form; whether a certificate is valid depends on the conditions in the circular.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.