RMC 29-2021: The Use of BIR e-Signature on BIR Forms
PUBLISHED: January 14, 2022
BIR RMC 29-2021 or Allowing the Use of Electronic Signature (BIR e-signature) on Certain Bureau of Internal Revenue (BIR) Forms/Certificates was issued last February 26, 2021 with the objective that supports the Republic Act (RA) No. 11032, or the “Ease of Doing Business and Efficient Government Service Delivery Act of 2018” provides the policies and guidelines for the use of BIR e-Signature on certain BIR Forms/Certificates.
DEFINITION OF TERMS
BIR e-Signature Refers to any distinctive mark, characteristic and/or sound in electronic form, representing the identity of a person and attached to or logically associated with the form/certificate or any methodology or procedures employed or adopted by a person and executed or adopted by such person with the intention of authenticating or approving an electronic data message or electronic document.
Refers to information or the representation of information, data, figures, symbols or other modes of written expression, described or however represented, by which a right is established or an obligation extinguished, or by which a fact may be proved and affirmed, which is received, recorded, transmitted, stored, processed, retrieved or produced electronically. This is where BIR e-Signature can be used.
FORM AND CERTIFICATES WHERE BIR E-SIGNATURE IS ALLOWED:
- 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
POLICIES AND GUIDELINES IN USING BIR E-SIGNATURE
- BIR e-Signature will be an option from the manual signature. The former shall serve as equivalent of the manual signature.
- Using of BIR e-Signature does not need an approval from BIR.
- BIR Form/Certificate to be issued with e-Signature shall be the exact copy of the latest version (for example: change in version date, size, etc.)
- The document shall contain the manual or BIR e-Signature of the payee to be valid and binding.
- The usage of BIR e-Signature gives rise to the following presumptions:
- The eSignature is that of the person to whom it correlates;
- The e-Signature was affixed by that person with the intention of authenticating or approving the electronic document to which it is related or to indicate such person’s consent to the transaction embodied therein
- The methods or processes utilized to affix or verify the e-Signature operated without error or fault.
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