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).

Related Articles:

BIR Form 2307 – The What, When, and How
RMC No. 73-74 Series of 2019 Revised BIR Forms 1604-C, 1604-E, 1604-F, 2307 & 2306
BIR’s RMC 73-74: A Deeper Look of Recent Form Changes
Creating Creditable Certificates (2306 and 2307)

Want to know more about this form and how to populate it? Check out this course from JuanTax Academy:

Facts on Certificate 2307 and Form 1701Q

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

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.

For the updated tax deadline, please visit this page:

https://www.juan.tax/blog/extended-deadlines-of-tax-returns

Just like any other tax form, you can e-file and e-pay forms for your clients using JuanTax. View this link from our Help Center to get started, Filing Taxes in JuanTax.