BIR Form 2307 is the Certificate of Creditable Tax Withheld at Source. The BIR says it is issued by the payor or withholding agent to recipients of income subject to expanded withholding tax and may support a tax-credit claim. This guide explains the form's purpose, who should use it, what information is normally required, and how to verify the current BIR version before filing.
This page is an educational filing guide, not a substitute for the current form, BIR instructions, or professional advice. Tax treatment can depend on the taxpayer, transaction, tax period, and current BIR issuances.
Purpose and legal context
Form 2307 documents income payments subject to expanded withholding tax and the tax withheld and remitted by the payor or withholding agent. It is a certificate, not the withholding agent's remittance return.
The BIR states that the certificate may be attached to the recipient's quarterly or annual income tax return, subject to the applicable rules and submission requirements.
Who should use or receive this form
The payor or withholding agent prepares and issues the certificate. The payee receives it and checks that the income payment, tax withheld, period, and taxpayer details are correct.
When to file, issue, or complete it
The BIR form directory says the certificate should be furnished upon the payee's request simultaneously with the income payment. Other issuance timing can apply under current BIR rules, so the payor should verify the latest instruction.
How to complete the main fields
- Enter the withholding agent's and payee's TIN, registered names, and addresses.
- Record the relevant period and monthly breakdown.
- Enter the nature and amount of income payment.
- Apply the withholding information supported by the underlying records.
- Reconcile the certificate with the withholding return and payment records.
- Sign or apply an allowed e-signature and provide the certificate to the payee.
Common errors to avoid
- Issuing Form 2307 for compensation income instead of Form 2316.
- Using the wrong payee TIN or tax period.
- Reporting a certificate amount that does not reconcile with the withholding return.
- Issuing duplicates without identifying a reprint.
- Claiming a tax credit without retaining the certificate and supporting evidence.
What to keep with your records
Keep the certificate, invoices or payment records, withholding computation, related remittance return, proof of payment, and submission acknowledgement. Payees should retain each certificate used to support a tax-credit claim.
Penalties and verification
Incorrect or late withholding compliance can expose the withholding agent to tax, interest, surcharge, and other consequences. Check the current BIR rules before correcting or reissuing a certificate.
Related BIR forms
Form 2307 is commonly connected with Forms 1701Q, 1701, 1702Q, and 1702 for the recipient's tax-credit claim. Form 2316 is used for compensation income, while Form 2306 is for final tax withheld at source.