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BIR Form 2307 Withholding Tax

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Certificate of Final Tax Withheld at Source

Fill in all applicable spaces. Mark all appropriate boxes with an "X".

For the Period

To

BIR Form No. 2306

January 2018 (ENCS)

Part I – Income Recipient/Payee Information

2 Taxpayer Identification Number (TIN)

3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

4 Registered Address

4A ZIP Code

5 Foreign Address, if applicable

5A ICR No. (For Alien Payee Only)

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN)

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

8 Registered Address

8A ZIP Code

Part III – Details of Income Payment and Tax Withheld

(Attach additional sheet if necessary)

Nature of Income Payment ATC Amount of Payment Tax Withheld
Total

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the processing of our information as contemplated under the Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)

Tax Agent Accreditation No./ Date of Expiry

Date Signed

Attorney’s Roll No. (if applicable)

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)

Tax Agent Accreditation No./ Date of Expiry

Date Signed

Attorney’s Roll No. (if applicable)

CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)

Tax Agent Accreditation No./ Date of Expiry

Date Signed

Attorney’s Roll No. (if applicable)

To be accomplished for Value-Added Tax/Percentage Tax Withholding (substituted filing)

I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of Internal Revenue.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)

Tax Agent Accreditation No./ Date of Expiry

Date Signed

Attorney’s Roll No. (if applicable)

SCHEDULES OF ALPHANUMERIC TAX CODES

Nature of Income Payment Individual Corporate
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the PhilippinesWF360
2 Non-Resident Alien Not Engaged in Trade or Business Within the PhilippinesWF330
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings DepositWI161WC161
4 Time DepositWI161WC161
5 Government SecuritiesWI162WC162
6 Deposit Substitutes/OthersWI163WC163
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) yearsWI440WC440
Three (3) years to less than four (4) yearsWI441
Four (4) years to less than five (5) yearsWI442
8 Foreign Currency DepositWI170WC170
9 On Amounts Withdrawn from Decedent’s Deposit AccountWI165
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs)WC180
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs)WC190
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs)WC191
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCsWI202WC212
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCsWI203WC213
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)WC222
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)WC223
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB)WI224
18 Property dividend payment by domestic corporation to NRAETBWI225
19 Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partner, or share in the net income after tax of an association, joint account or a joint venture taxable as a corporation of which he is a member or a co-venturerWI226
20 On other payments to NRFCsWC230
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortiumWI240
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign corporationsWI250WC250
23 On prizes exceeding P10,000 and other winnings paid to individualsWI260
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registeredWC280
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vesselsWC290
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipmentWC300
27 On payments to oil exploration service contractors/sub-contractorsWI310WC310
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic corporation and real propertyWI330
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributorsWI340WC340
30 Royalties paid to NRAETB on cinematographic films and similar worksWI341
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the National Internal Revenue Code of 1997, as amendedWI350
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositionsWI380
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises)WI410WC410
34 Informers Cash Reward to individuals/juridical personsWI450WC450
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - IndividualWI700WC700
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - CorporateWC450
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT)WI700WC700
For Business Tax
38 VAT Withholding on Purchase of GoodsWV010
39 VAT Withholding on Purchase of ServicesWV020
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final)WV014
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final)WV024
42 Persons Exempt from VAT under Section 109BB (Section 116 applies)WB084
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%)WB191
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%)WB192
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%)WB193
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%)WB194
47 VAT Withholding from non-residents (Government Withholding Agent)WV040
48 VAT Withholding from non-residents (Private Withholding Agent)WV050

Additional Declaration / Applicable Boxes

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What the BIR Form 2307 Withholding Tax Represents

BIR Form 2307 Withholding Tax is a certificate issued by a withholding agent to a payee documenting tax withheld at source on certain income payments. It serves as proof the tax was withheld and remitted to the Philippine Bureau of Internal Revenue (BIR). The form is commonly issued for professional fees, rentals, commissions, and other reportable payments and is retained by both payer and payee for tax reporting, reconciliation, and claim of tax credits against income tax liabilities.

Why Accurate BIR Form 2307 Handling Matters

Correctly prepared BIR Form 2307 ensures payees receive credit for taxes withheld, supports accurate withholding-agent remittance, and reduces the risk of audit adjustments or disputed tax credits with the BIR.

Why Accurate BIR Form 2307 Handling Matters

Who Issues and Who Receives Form 2307

Typical roles responsible for issuing or receiving a BIR Form 2307 are listed below.

  • Withholding agents and payroll teams responsible for deducting and remitting withholding tax for payments to vendors and individuals.
  • Suppliers, independent contractors, service providers, and lessors who receive payments subject to withholding and require evidence of tax credit.
  • Accountants and tax compliance personnel who reconcile withholding, prepare returns, and store certificates for audit and tax-credit claims.

Maintain copies for reconciliation and for the period required by tax authorities and internal retention policies.

Core parts of a professional BIR Form 2307

A complete Form 2307 includes payer and payee identifiers, payment details, tax base, withholding rate, tax withheld, and signature or authentication for the withholding agent.

Payer Details

Enter withholding-agent name and official tax identification number exactly as registered with the BIR. Accurate payer identification links the certificate to the remittance record.

Payee Details

Include full legal name, tax identification number (TIN), and address for the payee. Mismatched or missing TINs can delay crediting and trigger follow-up requests.

Payment Description

Describe the nature of the income (e.g., professional fees, rent, commission), payment date, and invoice or reference number so the payee can match the certificate to receipts.

Tax Base

Report the gross amount subject to withholding before deductions. The tax base determines the correct withholding calculation and must match accounting entries.

Withholding Tax

Show the percentage rate applied and the exact amount withheld. This amount must reconcile with the tax payment or return submitted to the tax authority.

Certification

Provide authorized signature, printed name, position, and date. Where permitted, a secure electronic signature or platform-generated audit trail can authenticate the issuer.

Essential data elements to include

Payer TIN: Exact tax ID
Payee TIN: Exact tax ID
Payment Date: MM/DD/YYYY
Tax Rate: Percent applied
Tax Withheld: Monetary amount
Issuer Signature: Name and date

Step-by-step: preparing and issuing Form 2307

Follow these sequential actions to prepare, validate, and deliver a correct certificate to the payee and retain a compliant copy.

  • 01
    Confirm payment: Verify gross amount and payment date before calculating withholding.
  • 02
    Calculate withholding: Apply the correct rate and compute tax withholdings precisely.
  • 03
    Complete form: Populate all payer/payee and payment fields accurately.
  • 04
    Deliver and retain: Provide the payee a copy and file the issuer's copy for compliance.

Where to send and how to record Form 2307

Routing the certificate correctly ensures the payee can claim tax credit and your records support the remittance reported to tax authorities.

  • To the Payee: Deliver a signed copy for the payee's tax records and credit claims.
  • Internal Records: Store the issuer copy with remittance proof and reconciliation files.
  • Tax Filings: Use the certificate to support periodic withholding returns and reconciliation.
  • Audit File: Keep a complete packet for potential tax authority audits or inquiries.

Setting up an online workflow for Form 2307

Configure a digital workflow to populate fields, route for approval, and archive certificates consistently.

Field Configuration
Auto-fill payer data Map payer name and TIN from accounting system
Approval step Require manager review before issuing
Delivery method Email secure PDF to payee
Archive policy Store signed PDF in compliance folder

Digital signing and technical considerations

When using electronic signatures, ensure the platform supports secure authentication, audit logging, and reliable export of signed PDFs.

  • Authentication options: Email, SMS, or stronger MFA
  • Audit trail: Timestamps, IPs, and action logs
  • Export formats: PDF/A and printable copies

Use a platform that complies with applicable e-signature laws and provides tamper-evident signed documents plus long-term archival options.

Timing: when to issue Form 2307

Timing requirements vary by jurisdiction and by the payer's internal controls; issue the certificate promptly so the payee can claim the credit and reconcile tax records.

At time of payment or remittance:

Issue the certificate when withholding occurs to support immediate reconciliation.

Period-end reconciliation:

Include the certificate in the monthly or quarterly withholding reconciliations.

Tax filing deadlines:

Retain and reference the certificate when filing withholding returns.

Audit readiness:

Provide certificates promptly on tax authority request.

Payee requests:

Supply duplicate certificates upon written request from a payee.

Common mistakes to avoid when preparing Form 2307

  • Entering an incorrect or missing TIN that prevents tax credit recognition and may trigger backup withholding or audit follow-up.
  • Mismatching payee names and TINs between the certificate and remittance records, complicating reconciliation and delaying crediting.
  • Failing to retain signed copies and remittance proof, which increases risk during tax authority audits and inquiries.
  • Using unsecured email for delivery without encryption or secure links, increasing the chance of interception or data exposure.

Potential consequences of incorrect or missing certificates

Audit exposure: Inaccurate certificates may trigger tax authority audits.
Disallowed credits: Payees may lose credit until verified with correct documentation.
Interest and fines: Remittance discrepancies can attract interest and penalties.
Reputational risk: Repeated errors can harm vendor and stakeholder trust.
Corrective filings: You may need to file amended withholding returns.
Operational cost: Resolving mismatches consumes staff time and legal fees.

eSignature vendor comparison for issuing and archiving tax certificates

A concise comparison of common eSignature vendors and core plan attributes relevant to tax-certificate workflows. signNow appears first per platform-selection criteria.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial No No Yes, limited Yes, limited
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Frequently asked questions about BIR Form 2307 Withholding Tax

Answers to common operational and eSignature questions to help you prepare, deliver, and retain withholding certificates accurately.


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