Issue BIR Form 2306
Last updated: 2026-07-09 Summary:
- Form 2306 is the Certificate of Final Tax Withheld at Source — the certificate you give a payee for taxes withheld on a final basis (final VAT, percentage, or final income taxes).
- eKapital accumulates each payee’s final withholding for the quarter and renders the certificate; you download it and deliver it to the payee.
- 2306 is a certificate you give out, not a return you file — unlike the remittance returns, its output is a deliverable for the payee.
The 2306 is a document your payee receives, not a figure you key into eBIRForms. eKapital builds it from the final taxes you’ve withheld and recorded, so the certificate agrees with your books and your remittance returns. The certificate is the deliverable — hand it to the payee as proof of the tax withheld.
Form 2306 issuance is a Philippines-only feature enabled per tenant. If you don’t see it, ask an administrator to turn it on.
Generate and deliver the certificate
Section titled “Generate and deliver the certificate”- Go to Tax → BIR Forms and open Form 2306.
- Pick the quarter. eKapital shows the payees with final withholding for that quarter — vendor/TIN, tax code, amounts, and each certificate’s status.
- Configure the withholding agent first if prompted. A “Withholding Agent not configured” banner disables the downloads — follow Configure in Company Settings to set your agent details, then come back.
- Download the certificate: per row as a PDF, or Download ZIP to get every payee’s 2306 for the quarter in one archive.
- Deliver it to the payee. Give each payee their certificate as proof of the final tax you withheld and remitted on their behalf.
2306 vs 2307 vs 2316
Section titled “2306 vs 2307 vs 2316”Three withholding certificates, three purposes — pick by the kind of tax withheld:
| Certificate | Covers | How to issue |
|---|---|---|
| 2306 | Final taxes withheld (final VAT, percentage, final income tax) | This page |
| 2307 | Creditable / expanded withholding on supplier payments | Pay a vendor and issue the 2307 |
| 2316 | Compensation withheld from employees | Issue BIR Form 2316 |
The difference that matters: a 2306 covers tax withheld on a final basis (the payee’s tax on that income is settled), while a 2307 covers creditable tax the supplier later claims as a credit on their own return. Match the certificate to the nature of the withholding, not just the payee.
Where people get tripped up
Section titled “Where people get tripped up”- You don’t see Form 2306. The feature is enabled per tenant — have an administrator turn it on.
- Downloads are disabled. The withholding-agent details aren’t set yet — configure them in Company Settings first.
- Confusing 2306 with 2307. Final vs creditable is the whole distinction. If the payee will claim the tax as a credit on their return, it’s a 2307, not a 2306.
- Forgetting the remittance. Issuing the certificate doesn’t remit the tax — see Remit monthly and quarterly withholding.
See also
Section titled “See also”Salamat — thanks for the feedback!