BIR Form No. 2307

BIR Form 2307 - Certificate of
Creditable Tax Withheld
at Source

BIR Form No. 2307

Certificate of Creditable Tax Withheld at Source

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A Certificate to be accomplished and issued to recipients of income subject to expanded withholding tax paid by a Payor/Withholding Agent including government money payments made by a government office showing therein the monthly breakdown of the total income payments made and the total taxes withheld and remitted during the quarter/period.

For EWT – This Certificate in turn should be attached to the Quarterly / Annual Income Tax Return – BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q / 1702 for non-individuals, in which case, the amount of withholding tax shall be allowed as a tax credit against the income tax liability of the income recipient in the taxable quarter or year in which the income was earned or received.

For Percentage Taxes on Government Money Payments – This Certificate is to be attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).

For VAT Withholding – This Certificate is to be attached to the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).

When to File?

For EWT – To be issued to payee on or before the 20th day of the month following the close of the taxable quarter. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.

For Percentage Tax On Government Money Payments – To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.

For VAT Withholding – To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.