BIR Form 2307

BIR Form 2307 is the Certificate of Creditable Tax Withheld at Source issued by withholding agents to payees when income tax is withheld on qualifying payments. This series collects practical guides on when to issue BIR Form 2307, how to complete it, and how it fits into withholding tax returns, alphalist, SAWT, and DAT reporting.

Start here #

• What Is BIR Form 2307 and When Must You Issue It? — pillar guide covering definition, issuers, timing, preparation steps, and FAQs

Latest #

• Does Your Brand Need to Withhold Tax When Paying a Social Media Influencer? BIR Form 2307 for Sponsored Content — why RMC No. 97-2021 classifies influencer income as business/professional income, why the paying brand becomes the withholding agent under RR No. 11-2018’s professional/talent fee rule, and a worked sponsored-post example
• Do You Withhold Tax When Buying Agricultural, Marine, or Forest Products? The Top Withholding Agent Exemption — why RR No. 11-2018 excludes agricultural, forest, and marine food products in their original state from the TWA 1% goods rule, where processing ends the exemption, and a worked palay-trading example
• Withholding Tax on Credit Card and Digital Payment Settlements to Merchants: The 0.5% Rate Under RR No. 5-2025 — how RR No. 5-2025 simplified the credit card company withholding rate to a flat 0.5% of the gross settlement, effective March 14, 2025, and a worked merchant settlement example
• BIR Form 2307 for Payments Made in Foreign Currency: How to Convert and Report Withholding Tax — why EWT under RR No. 11-2018 applies regardless of currency, converting to peso using the RMC No. 40-92 / RMC No. 12-2024 rate rules, and a worked USD consulting-fee example
• Is BIR Form 2307 Issued Per Transaction, Monthly, or Quarterly? Resolving a Common Withholding Agent Question — why RR No. 2-98 Section 2.58(B) sets a 20-day-after-quarter consolidated deadline (not a per-transaction mandate), the 3-day rule when a payee requests an earlier certificate, and a worked Q1 timeline
• BIR Form 2307 for Insurance Agents and Adjusters: Withholding Rates, ATC Codes, and a Worked Example — why insurance agents and adjusters sit in their own EWT item under RR No. 2-98 with a 10%/15% rate tied to a ₱720,000 threshold instead of the professional-fee 5%/10% bracket, ATC codes WI070/WI071 and WC070/WC071, and a worked commission example
• BIR Form 2307 for Medical Practitioners: Hospital and Clinic Withholding Rules — why the hospital or clinic, not the patient, is the withholding agent on a doctor’s professional fee under RR No. 11-2018 Section 2.57.2(A), the 5%/10% rate and WI010/WI011 ATC codes, and a worked visiting-specialist example
• BIR Sworn Declaration for Lower Withholding: How Payees Qualify for 5% Instead of 10% — Annex B-1 vs Annex B-2 under RR No. 11-2018, the January 15 filing deadline, and a worked example showing the cash-flow cost of skipping it
• BIR Form 2307 for Talent Fees: Entertainers, Athletes, and Other Talent ATC Codes — WI020/WI030/WI080 under RR No. 11-2018, sworn-declaration 5%/10% rule, and a worked concert-fee example
• RMC No. 79-2026: How Suppliers Qualify for the 0.5% Withholding Tax Rate on Wholesale Goods — how the BIR’s July 2026 circular clarifies the RR No. 24-2025 wholesale rate for motor vehicles, motorcycles, pharma, and fuel suppliers
• Withholding Tax on GPP Professional Fees: Is a Law Firm Partnership Subject to BIR Form 2307? — why a GPP is exempt from withholding under NIRC Section 26 and RMC No. 3-2012, why the GPP itself withholds 10%/15% (ATC WI152/WI153) on payments to its partners, and a two-partner law firm example
• BIR Form 2307 vs BIR Form 0619-E: Certificate or Remittance Return — What’s the Difference? — why the certificate handed to a payee and the monthly return filed with the BIR are two separate documents, and what happens when a certificate outruns the remittance behind it
• BIR Form 2307 for Directors’ Fees: Rates for Non-Employee Board Members — 5%/10% EWT under RR No. 11-2018 Sec. 2.57.2(A)(9), sworn declaration rule, and why employee-directors use BIR Form 2316 instead
• Is a Dividend Payment Subject to BIR Form 2307 or Form 2306? — why dividends are final withholding tax under NIRC Section 24(B)(2), belong on Form 2306 instead, and when intercorporate dividends need no certificate at all
• BIR Form 2307 for Contractors and Subcontractors: 2% EWT Rate and ATC Codes — the flat 2% rate under RR No. 11-2018, coverage list (engineering, building, janitorial, security, labor-only, freight), and ATC WI120/WC120
• BIR Form 2307 for Commissions and Brokers: Rates, ATC Codes, and a Worked Example — broker/agent and sales-representative commissions under RR No. 11-2018, the 5%/10% sworn-declaration rule, and ATC WI010/WI011
• BIR Form 2307 for Purchases of Goods: Top Withholding Agent 1% Rate Explained — TWA 1% goods withholding under RR No. 7-2019 / RR No. 24-2025, ATC WC158/WI158, and a ₱300,000 purchase example
• BIR Form 2307 for Professional Fees: Withholding Rates, ATC Codes, and a Worked Example — the 5%/10% individual and 10%/15% corporate EWT rates under RR No. 11-2018, ATC codes WI010/WI011/WC010/WC011, and the sworn declaration requirement
• What Is an ATC (Alphanumeric Tax Code) and How to Find the Right One for BIR Form 2307 — a reference table of ATC codes across this series and how to pick the right one for a given payment
• Withholding Tax on Rent: How to Complete BIR Form 2307 for Lessors — the 5% EWT rate under RR No. 11-2018, ATC codes WC100/WI100, and a worked commercial-lease example
• BIR Form 2307 for Government Money Payments: What GMP Withholding Agents Must Know — the 1%/2% creditable income tax rate and the 5% creditable VAT withholding under RMC No. 36-2021
• BIR Form 2307 Penalties: What Happens If You Don’t Withhold, Issue, or File It Correctly — NIRC Sections 250, 251, and 255, RMO No. 7-2015 compromise penalties, and how the EOPT Act changed expense deductibility
• Common BIR Form 2307 Mistakes and How to Correct Them — wrong TINs, ATC mix-ups, period-timing errors, and the correct reissuance process
• Is an Electronic Signature Allowed on BIR Form 2307? — RMC No. 29-2021 requirements, the legal basis under RA 8792, and how to place a signature before issuing a certificate
• How to Generate a Single BIR Form 2307 PDF: Create, Download, or Email It — payee/payor fields, the live PDF preview, and choosing between download and direct email delivery
• BIR Form 2307 Guide: EOPT Act and CREATE MORE Updates for 2026 — EOPT Act timing, CREATE MORE e-commerce rates, ATC tables, eAFS portal compliance, and 2025/2026 tax reforms

Topics in this series #

• Who must issue BIR Form 2307 and for which payments
• Withholding on professional fees, rent, commissions, and government contracts
• How BIR Form 2307 differs from BIR Form 2316
• Common errors, missing TINs, and correction workflows
• Linking BIR Form 2307 to SAWT, alphalist, and BIR DAT submissions

New articles are added regularly. Each post is tagged bir-2307 for easy reference.