SAWT

Certificate of Creditable Tax Withheld at Source SAWT-1

What is this file?

SAWT or also known as Summary Alphalist of Withholding Tax at Source serves as a consolidated Alphalist of withholding agents from whom income was received and are subjected to withholding agents in the process.

Certificate of Creditable Tax Withheld at Source SAWT-1

Who needs to file?

This needs to be submitted by the payee-recipient as an attachment to a filed return based on the specific period and contains a summary of data such as gross sales/receipts and tax credits from all 2307 certificates as issued by the payor. Also, individuals claiming a refund or applying creditable tax withheld at source against the tax due with not more than 10 withholding agents-payor of income payment per return.

Certificate of Creditable Tax Withheld at Source SAWT-1

When to file?

SAWTs need to be submitted along with forms 1700, 1701Q, 1701, 1702Q, 1702, 2550M, 2550Q, 2551M, and 2553.

a. For VAT

Monthly – Within twenty (20) days following the end of each month

Quarterly – Within twenty (25) days following the end of each quarter

b. For Withholding – Within ten (10) days following the end of each month

c. For Percentage – Within ten (10) days following the end of each month.

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

Certificate of Creditable Tax Withheld at Source SAWT-1

How to file?

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.

Certificate of Creditable Tax Withheld at Source SAWT-1

What is this file?

SAWT or also known as Summary Alphalist of Withholding Tax at Source serves as a consolidated Alphalist of withholding agents from whom income was received and are subjected to withholding agents in the process.

Certificate of Creditable Tax Withheld at Source SAWT-1

Who needs to file?

This needs to be submitted by the payee-recipient as an attachment to a filed return based on the specific period and contains a summary of data such as gross sales/receipts and tax credits from all 2307 certificates as issued by the payor. Also, individuals claiming a refund or applying creditable tax withheld at source against the tax due with not more than 10 withholding agents-payor of income payment per return.

Certificate of Creditable Tax Withheld at Source SAWT-1

When to file?

SAWTs need to be submitted along with forms 1700, 1701Q, 1701, 1702Q, 1702, 2550M, 2550Q, 2551M, and 2553.

a. For VAT

Monthly – Within twenty (20) days following the end of each month

Quarterly – Within twenty (25) days following the end of each quarter

b. For Withholding – Within ten (10) days following the end of each month

c. For Percentage – Within ten (10) days following the end of each month.

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

Certificate of Creditable Tax Withheld at Source SAWT-1

How to file?

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.