The Deadline to Issue BIR Form 2307 to Your Payee

A withholding agent must furnish BIR Form 2307 to a payee no later than the 20th day following the close of the taxable quarter in which the withholding was made, under Revenue Regulations (RR) No. 2-98 Section 2.58(B) as amended by RR No. 11-2018. That deadline is a ceiling, not a floor: if a payee specifically requests the certificate earlier, the payor must furnish it simultaneously with the income payment instead of waiting for the quarter to close.

This guide is part of the BIR Form 2307 series. It covers the deadline itself, the full-year calendar it produces, and exactly what a payor owes a payee who asks for a certificate early — distinct from Is BIR Form 2307 Issued Per Transaction, Monthly, or Quarterly?, which focuses on the per-transaction-versus-consolidated choice rather than the deadline calendar and the mechanics of an early request. For what happens once a certificate you already issued needs fixing, see How to Correct and Reissue a BIR Form 2307.

What does the regulation actually set as the deadline? #

Section 2.58(B) of RR No. 2-98, as amended by RR No. 11-2018, fixes the “Time of Furnishing of Certificate” rule: a withholding agent furnishes BIR Form 2307 to each payee not later than the 20th day following the close of the taxable quarter in which the income payment and withholding occurred. That’s the outer limit for a consolidated certificate covering everything paid to that payee during the quarter — a withholding agent can furnish it sooner, per payment or otherwise, but cannot furnish it later than the 20-day mark without falling out of compliance.

Multiple independent sources describing the current, TRAIN-era version of this provision — consistent with the BIR’s own digest of RR No. 11-2018 and tax-alert coverage from PwC Philippines — confirm the same two-part rule:

Every withholding agent required to deduct and withhold creditable tax shall furnish each payee a statement showing the income payments and tax withheld, not later than the twentieth (20th) day following the close of the taxable quarter; upon request of the payee, however, the payor must furnish such statement simultaneously with the income payment.

— as summarized in secondary tax commentary on RR No. 2-98, Section 2.58(B), as amended by RR No. 11-2018

The rule doesn’t set a minimum frequency — a withholding agent may issue a certificate after every single payment if that’s more convenient — but it does set a hard maximum: whatever hasn’t gone out by the 20th day after quarter-close is late.

The full-year deadline calendar #

Because the rule runs off calendar quarters, the same four dates repeat every year regardless of when in the quarter a given payment actually happened. A payor that tracks these four dates has covered every BIR Form 2307 deadline it owes for the whole year, without needing to compute one separately for each payment.

A payment made on the very first day of a quarter and one made on the very last day of the same quarter share the same certificate deadline — the clock runs from quarter-close, not from the individual payment date. If any of those dates falls on a weekend or holiday, the general BIR practice of moving a due date to the next working day applies, the same as with any other filing or furnishing deadline.

What exactly must happen when a payee asks for it early? #

A payee’s specific request overrides the quarterly deadline entirely — the payor doesn’t get to wait until the next scheduled batch of certificates, or even until the 20-day mark, once a payee has asked. The regulation’s own language frames this as furnishing the certificate “simultaneously with the income payment,” which matters most in two real scenarios:

1. The request comes with a payment still due. If the payee asks before the payor has made the payment for that period, the certificate should go out at the same time the payment itself is released — there’s no separate grace period after that.
2. The request comes after a payment already made but not yet certified. A payee catching up on a filing deadline, a loan application, or an audit request commonly asks for a certificate covering a payment from earlier in the quarter. In practice, payors treat this the same way: prepare and furnish the certificate promptly rather than holding it for the standard 20-day cycle, since the rule exists precisely so a payee isn’t stuck waiting on the payor’s own preferred batching schedule.

A payor that only prepares certificates once a quarter has to be ready to break that cycle on short notice for any payee who asks — which is also why many withholding agents issue per transaction by default rather than relying on the 20-day ceiling as their normal practice.

What if the payor misses the deadline? #

RR No. 2-98 Section 2.58(B) itself doesn’t name a specific fine or amount for missing the deadline — it sets the “when,” not the consequence. The penalty exposure comes from a separate NIRC provision: failing to furnish a required withholding tax certificate is treated as failing to file a required information return under NIRC Section 250, carrying a P1,000 penalty per failure up to an aggregate P25,000 per calendar year, before any compromise penalty under RMO No. 7-2015. See BIR Form 2307 Penalties for the full penalty structure, and What to Do If a Client Won’t Give You Your BIR Form 2307 for the payee’s side of chasing a certificate that’s gone past deadline.

Worked example: a payor with a quarterly supplier roster, and one early request #

Solivan Distribution Corp. pays a roster of 14 recurring suppliers throughout Q3 2026 (July 1 – September 30, 2026) and issues one consolidated BIR Form 2307 per supplier at quarter-end rather than per transaction.

By default, Solivan plans to issue all 14 certificates together by October 20, 2026 — the deadline for Q3 2026 under the calendar above. In mid-August, however, Belmonte Professional Consulting emails Solivan’s accounts payable team: it needs its BIR Form 2307 for the August payment right away to support an interim BIR Form 1701Q filing, rather than waiting for the standard October 20 batch.

Because Belmonte made a specific request, Solivan cannot fold that certificate into its normal quarter-end batch. It furnishes Belmonte’s BIR Form 2307 for the August payment right away — consistent with the “simultaneously with the income payment” standard, applied here to a request made shortly after that payment cleared — while the other 13 suppliers, none of whom asked early, still receive their consolidated certificates on the standard October 20, 2026 deadline. Belmonte’s early certificate doesn’t change when Solivan’s other Q3 obligations are due; it only pulls forward the one certificate a payee specifically asked for.

Frequently asked questions #

By what date must a withholding agent issue BIR Form 2307? #

No later than the 20th day following the close of the taxable quarter in which the withholding was made, under RR No. 2-98 Section 2.58(B) as amended by RR No. 11-2018. For the calendar quarters, that means April 20, July 20, October 20, and January 20 of the following year.

What happens if a payee asks for their BIR Form 2307 before the quarter ends? #

The 20-day deadline is a ceiling, not a floor. If a payee specifically requests the certificate — commonly to support their own return or a loan application — the payor must furnish it simultaneously with the income payment rather than waiting for the standard quarterly deadline.

Is there a specific penalty written into the regulation itself for issuing BIR Form 2307 late? #

No. RR No. 2-98 Section 2.58(B) sets the deadline but doesn’t itself prescribe a penalty amount. The penalty for failing to furnish the certificate comes from a separate provision, NIRC Section 250 (failure to file an information return), covered in BIR Form 2307 Penalties.

Does the deadline change if the payor is a Top Withholding Agent? #

No. The 20-day-after-quarter-close deadline under RR No. 2-98 Section 2.58(B) applies to every withholding agent issuing BIR Form 2307, regardless of Top Withholding Agent status. TWA status changes withholding rates and coverage, not the certificate’s issuance deadline.

Summary #

BIR Form 2307’s issuance deadline is fixed and simple to calendar: the 20th day after each taxable quarter closes, per RR No. 2-98 Section 2.58(B) as amended by RR No. 11-2018 — April 20, July 20, October 20, and January 20 every year. That deadline is only ever a ceiling; a payee who specifically requests the certificate is entitled to it simultaneously with the income payment, not on the payor’s normal quarterly schedule. The regulation itself names no penalty for missing the deadline — that exposure runs through NIRC Section 250 instead. For the per-transaction-versus-consolidated choice within that deadline, see Is BIR Form 2307 Issued Per Transaction, Monthly, or Quarterly?; for fixing a certificate that already went out with an error, see How to Correct and Reissue a BIR Form 2307.

Sources #

Primary source

• Revenue Regulations No. 2-98, Section 2.58(B), as amended by Revenue Regulations No. 11-2018 — “Time of Furnishing of Certificate,” via the BIR

Secondary sources

• PwC Philippines — Tax Alert No. 32, Revenue Regulations No. 11-2018
• Bureau of Internal Revenue — Digest of Revenue Regulations No. 11-2018