FORM 2307

What is this form?

BIR Form 2307, or Certificate of Creditable Tax Withheld at Source is a tax certificate which needs to be accomplished by the withholding agent which shows the recipient of any income subject to expanded withholding tax.

For EWT – 2307 certificates shall be attached with the Quarterly/Annual Income Tax Return – BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals.

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

VAT Withholding – this tax certificate needs to be attached with the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).

Who needs to file?

Form 2307 needs to be filed and accomplished by a designated withholding agent.

When to file?

For EWT – before the 20th day of the month after the taxable quarter, and it needs to be attached along with the 1701 or 1702 forms.

Percentage Taxes on Government Money Payments – needs to be attached with 2551 forms, and should be issued on or before the 10th day of the following month.

VAT Withholding – it needs to be attached with 2550 forms, and should be filed 10th day of the following month after the month when the withholding is made.

Please take note that your tax forms will be sent electronically to the BIR until 9pm. Any forms that will be sent beyond that filing deadline will be transmitted within the next business day.

How to file?

To get started, you may visit this article from our Help Center, for you to learn the step by step process in filing this return.

Once you have filed your return in JuanTax, you will receive an email both in your (1) JuanTax inbox and (2) Your registered email inbox. Just like any eBIR submissions, date and time of reply is based upon the extent of BIR once they have finished examining the return.

What is this form?

BIR Form 2307, or Certificate of Creditable Tax Withheld at Source is a tax certificate which needs to be accomplished by the withholding agent which shows the recipient of any income subject to expanded withholding tax.

For EWT – 2307 certificates shall be attached with the Quarterly/Annual Income Tax Return – BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals.

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

VAT Withholding – this tax certificate needs to be attached with the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).

Who needs to file?

Form 2307 needs to be filed and accomplished by a designated withholding agent.

When to file?

For EWT – before the 20th day of the month after the taxable quarter, and it needs to be attached along with the 1701 or 1702 forms.

Percentage Taxes on Government Money Payments – needs to be attached with 2551 forms, and should be issued on or before the 10th day of the following month.

VAT Withholding – it needs to be attached with 2550 forms, and should be filed 10th day of the following month after the month when the withholding is made.

Please take note that your tax forms will be sent electronically to the BIR until 9pm. Any forms that will be sent beyond that filing deadline will be transmitted within the next business day.

How to file?

To get started, you may visit this article from our Help Center, for you to learn the step by step process in filing this return.

Once you have filed your return in JuanTax, you will receive an email both in your (1) JuanTax inbox and (2) Your registered email inbox. Just like any eBIR submissions, date and time of reply is based upon the extent of BIR once they have finished examining the return.