BIR Form No. 2304 is the Certificate of Income Payment Not Subject to Withholding Tax. This certificate should be attached to the Annual Income Tax Return BIR Form 1701 for individuals or BIR Form 1702 for non-individuals. The payor must furnish the payee on or before January 31 of the year following the year in which the income payment was made.
Filipina Whose Marriage Was Solemnized In A Foreign Country Is Allowed By Philippine Law To Remarry After Divorce. In Article 26 of the Family Code, “All marriages solemnized outside the Philippines, in accordance with the laws in force in the country where they were solemnized, and valid there as such, shall also be valid in this country, except those prohibited under Articles 35 (1), (4), (5) and (6), 3637 and 38. (17a)”
If the foreign contracting party and the Filipino contracting party intend to get married in the Philippines, they are to submit all documentary requirements instead to the Civil Registrar of the municipality or city in the Philippines where the marriage is to take place upon their application for a marriage license. It is highly recommended the foreign contracting party prepare certified true copies (with English translations if necessary) of his or her passport, national identification card, and family book. Originals must also be brought along during the trip to the Philippines.