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 Paying by GCash, Maya, Bank Transfer, or Cash Change Whether You Withhold Tax and Issue BIR Form 2307? — why the withholding obligation turns on the nature of the payment and the payor’s status under RR No. 2-98, not the settlement channel, and a worked GCash bookkeeper-payment example
Journal Entry for Creditable Withholding Tax (BIR Form 2307): Payee and Payor Books — worked debit-credit journal entries for both the payee’s CWT Receivable asset and the payor’s Withholding Tax Payable liability, plus the year-end tax-credit application and BIR Form 1601-EQ remittance
Do You Withhold Tax on Payments to Poultry or Livestock Contract Growers? BIR Form 2307 Explained — why an integrator’s growing fee is a service payment subject to 2% EWT (ATC WI120/WC120) rather than the agricultural-goods exemption, and a worked broiler contract-growing example
Business Name or Owner’s TIN? Whose Name Goes on BIR Form 2307 for a Sole Proprietor — why a sole proprietorship has no TIN of its own and BIR Form 2307 must carry the individual owner’s registered name and personal TIN, not just the DTI trade name, with a worked catering-contract example
Do Ride-Hailing and Delivery Apps Withhold Tax on Driver and Rider Payouts? BIR Form 2307 Explained — why the driver-payout side of Grab, Angkas, foodpanda, and Lalamove transactions generally falls outside BIR Form 2307, and why a corporate account billed directly by the platform is a normal 2% EWT contractor payment instead
BIR Form 2307 for Lawyers and Solo Law Practitioners: Professional Fee Withholding Rates — why a solo lawyer engaged directly is withheld at the same 5%/10% individual professional-fee bracket as any other named professional, contrasted with a law firm organized as a GPP or as an ordinary corporation
Does a Dental Clinic Withhold Tax on Its Associate Dentists? BIR Form 2307 for Multi-Chair Dental Practices — why a dental clinic chain withholds on its associate dentists the same way a hospital withholds on doctors, and why a solo dentist billing patients directly generally isn’t a withholding agent at all
BIR Form 2307 for Physical Therapists and Rehabilitation Clinics: Facility Fee vs Individual Professional Fee — why physical therapists fall into the flat 2% general-services bracket rather than the 5%/10% named-professional bracket, following the same precedent as interior designers and landscape architects
BIR Form 2307 for Freelance Graphic Designers and Illustrators: Which Withholding Rate Applies — the 5%/10% individual and 10%/15% corporate design-studio brackets, and why a foreign Upwork/Fiverr client generally triggers no Philippine withholding at all
BIR Form 2307 for BPO Seat Leasing and Desk/Workstation Rental Arrangements: 5% Rental or 2% Service Fee? — applying the site’s beneficial-use-and-control test to IT-BPM seat-leasing contracts, and how to split a bundled seat-plus-managed-services invoice
BIR Form 2307 for Caregiver and Nanny Placement Agencies: When Does a Corporate Client Withhold? — why a private family paying a placement agency generally isn’t a withholding agent, but a corporate relocation or benefits program paying the same agency is, at the 2% staffing-agency rate on full billing
BIR Form 2307 for Freelance Makeup Artists and HMUA Services: Corporate Bookings vs Private Clients — the same corporate-vs-private-individual test already used for photographers, applied to hair-and-makeup artists
BIR Form 2307 for Freelance Voice-Over Artists and Podcast Talent: Professional Fee or Talent Fee? — why the underlying 5%/10% rate is the same whether a payor labels a voice artist’s certificate with the professional-fee or the talent-fee ATC
BIR Form 2307 for Digital Marketing and SEO Agencies: Retainer Fee, Not Media Buying — why a pure content, SEO, and social media management retainer withholds at the general 2% rate distinct from the RMC No. 63-2012 media-buying rules, and a worked monthly retainer example
BIR Form 2307 for Toll Manufacturing and Contract Manufacturing Arrangements — why a toll manufacturer’s processing fee is a 2% service payment rather than a 1% goods purchase, and a worked toll-filling example
BIR Form 2307 for Trade Show and Exhibition Booth Contractors — why booth design-and-build is a 2% construction service distinct from advertising media-buying rules, and how booth floor-space rental is tracked separately
BIR Form 2307 for Armored Car and Cash-in-Transit (CIT) Services — why CIT providers withhold on the full contracted fee rather than the narrowed agency-fee-only base that applies to security guard agencies, and a worked branch cash-pickup example
BIR Form 2307 for Landscaping and Grounds Maintenance Contractors — why ongoing grounds maintenance and a landscape architect’s design fee land at the same 2% rate for different reasons, and a worked commercial-property maintenance example
BIR Form 2307 for Environmental Consulting and EIA Preparation Firms — why environmental consultants fall outside the 5%/10% named-professional enumeration and withhold instead at 2%, and a worked EIA project example
BIR Form 2307 for HR and Payroll Outsourcing Companies — why a payroll outsourcing provider’s fee sits in the 2% bracket distinct from an individually engaged bookkeeper’s professional fee, and a worked monthly retainer example
BIR Form 2307 for IT Equipment Repair and Maintenance Contracts: Service Fee, Not Rental — why repairing owned equipment is a 2% service payment distinct from the 5% rate on renting equipment, and a worked annual maintenance contract example
BIR Form 2307 for Debt Collection and Receivables Management Agencies — why withholding applies only to a collection agency’s commission fee, not the debtor payments it recovers and remits, and a worked contingency-fee example
BIR Form 2307 for Debt Collection Agency Fees: Which Withholding Rate Applies — why only the collection agency’s own fee is withheld at 2%, not the underlying receivable it recovers and remits back to the client, and a worked contingency-fee example
BIR Form 2307 for Solar Panel Installation Contractors: Withholding on the Installer’s Fee — why a solar installer’s fee sits in the same 2% specialty/utility-installation contractor bracket as any other construction work, distinct from a renewable energy developer’s own VAT zero-rating, and a worked commercial rooftop-solar example
BIR Form 2307 for Market Research and Survey Firms: Consultant Fee or Contractor Rate? — why an individually engaged researcher draws the 5%/10% consultant rate while a research company draws the flat 2% contractor rate, and a worked product-study example
BIR Form 2307 for Notarial and Stenographic/Court Reporting Fees: Two Different Rates — why a notarial fee follows a lawyer’s 5%/10% professional-fee treatment while a stenographic or transcription service falls under the flat 2% general-services rate, and a worked law-firm invoice example
BIR Form 2307 for Construction Materials and Office Supplies Dealers: The 1% Goods Rate — why only a BIR-designated Top Withholding Agent withholds 1% on these purchases, and why most businesses buying the same supplies withhold nothing at all, with a worked hardware-supplier example
BIR Form 2307 for Environmental Consultants and EIA Preparers: Which Withholding Rate Applies — why an individually licensed environmental engineer or planner draws the 5%/10% professional rate while a consulting firm draws the flat 2% contractor rate, and a worked EIA-engagement example
BIR Form 2307 for School Bus and Student Transport Services: Contract Withholding — why a school’s transport service contract is withheld at 2%, separate from the bus operator’s own common carrier’s percentage tax, and a worked school-year contract example
BIR Form 2307 for Honoraria Paid to Guest Ministers and Religious Speakers — why a church or foundation’s own Section 30 income tax exemption doesn’t cover honoraria it pays to guest speakers, the 5%/10% bracket that applies, and a worked guest-minister example
BIR Form 2307 for Pharmaceutical and Medical Sales Representatives: Commission or Compensation? — why the employee-vs-independent-contractor line decides whether a rep’s incentives are BIR Form 2307 income or BIR Form 2316 compensation, and a worked agency-based detailer example
BIR Form 2307 for Freelance Writers and Editors Paid Per Article — why per-article and per-project writing fees sit in the same professional/talent-fee bracket as any other individual service provider, and a worked content agency invoice example
BIR Form 2307 for Freelance Virtual Assistants: When Does a Client Withhold? — why the client’s Philippine withholding status, not the VA’s job title, decides the outcome, and a worked VA staffing agency example
BIR Form 2307 for Freelance Bookkeepers: Professional Fee, Even Without a CPA License — why bookkeeping falls under the 5%/10% professional-fee bracket rather than the 2% general services rate, and a worked monthly retainer example
BIR Form 2307 for Massage Therapists and Spa Services Booked by Corporate Wellness Programs — the same facility-vs-individual test already used for gyms and personal trainers, applied to corporate wellness bookings, with a worked example
BIR Form 2307 for Parking Lot and Valet Services: Rental or Service Fee? — the beneficial-use-and-control test that decides whether a parking or valet payment is 5% real property rental or 2% contractor service, with worked examples for a reserved-slot corporate lease and a mall valet management fee
Does an HOA or Condo Corporation Need to Withhold Tax on Contractor Payments? BIR Form 2307 Explained — why RR No. 2-98 Section 2.57.3(A) makes a homeowners’ association or condominium corporation a withholding agent as a juridical person regardless of its VAT-exempt dues status, and a worked security-agency billing example
Do I Need to Withhold Tax on a Home Renovation Contractor? BIR Form 2307 for Individual Homeowners — why a purely personal renovation payment falls outside RR No. 2-98’s trade-or-business test for individual withholding agents, and how a mixed home-office renovation is apportioned
Do Multi-Level Marketing Companies Withhold Tax on Distributor Commissions? BIR Form 2307 Explained — RR No. 11-2018’s dedicated withholding item for direct-selling and multi-level marketing commissions, the sworn-declaration rate split, and a worked distributor override example
Referral and Finder’s Fees Paid to Individuals: Withholding Tax and BIR Form 2307 — why a one-off referral or finder’s fee is still a withholdable service payment in substance, how it’s classified alongside broker commissions, and a worked real estate referral example
Recruitment Agency BIR Form 2307: Withholding on a Headhunter’s Placement Fee — why a recruitment or headhunting agency’s one-time placement fee is withheld at the 2% contractor rate rather than the professional-fee bracket, the narrower exception for an unregistered individual headhunter, and a worked percentage-of-salary example
BIR Form 2307 for Moving Companies: Withholding Tax on Office and Employee Relocation Services — why an office or household-goods relocation contract is withheld at the flat 2% contractor rate even when packing materials are billed separately, and a worked office-relocation example
BIR Form 2307 for Translators and Interpreters: Which Withholding Rate Applies — why translation and interpretation work falls under the same 5%/10% professional-fee bracket as any other individually rendered technical service, how the picture changes when booked through an agency, and a worked court-interpreter example
BIR Form 2307 for Billboard and Outdoor Advertising Rental: 5% Site Lease, Not the 2% Media-Buying Rule — why renting a billboard structure is a 5% real-property rental under RR No. 2-98/RR No. 11-2018, distinct from the 2% media-buying rule under RMC No. 63-2012, and how to split a bundled site-plus-production invoice
BIR Form 2307 for Self-Storage and Mini-Warehouse Unit Rentals: The 5% EWT Rate — why renting a defined self-storage or mini-warehouse unit is a straightforward 5% rental case, distinct from a bundled 3PL/logistics service fee, and a worked e-commerce inventory example
BIR Form 2307 for Barbershops, Salons, and Spas: Corporate Fee vs. Chair Rental — why a corporate wellness or hotel spa concession contract is withheld at 2% while an independent stylist’s chair-rental arrangement can fall under the 5% rental bracket instead, and a worked comparison example
BIR Form 2307 for Printing and Signage Shops: Print Production vs. Ad Placement — why a print shop’s production work sits in the 2% contractor bracket separately from the RMC No. 63-2012 media-buying rule that governs ad placement, and a worked nationwide-rebrand signage example
BIR Form 2307 for Laundry and Dry-Cleaning Services: Recurring Contract Withholding — why a hotel or hospital’s outsourced linen contract is withheld at 2% under the general contractor bracket, and a worked monthly linen-contract example
BIR Form 2307 for Car Wash and Vehicle Detailing Services: Fleet Contracts vs Walk-In Customers — why a fleet or dealership detailing contract is withheld at 2% while an individual walk-in customer isn’t withheld at all, and a worked fleet-maintenance example
BIR Form 2307 for Pet Grooming and Boarding Services: When a Business Client Withholds — why a hotel’s pet-friendly program or corporate account withholds 2% on a grooming or boarding contract while a private pet owner generally doesn’t, and a worked recurring-boarding example
BIR Form 2307 for Travel Agencies and Tour Operators: Which Fees Get Withheld — why only a travel agency’s own service or booking fee is withheld at 2% under RR No. 2-98 Section 2.57.2(E), not the airfare and hotel costs it pays through to suppliers, and a worked corporate offsite booking example
BIR Form 2307 for Photographers and Videographers: When Does a Client Withhold? — why a corporate client withholds 2% on commercial photography and video work while a couple’s personal wedding booking generally isn’t withheld at all, and a worked product-launch video example
BIR Form 2307 for Gyms, Fitness Studios, and Personal Trainers: Which Rate Applies — why a corporate gym membership is withheld at the flat 2% facility-services rate while a freelance personal trainer hired directly is withheld like a tutor or consultant at 5%/10%, and a worked corporate wellness program example
BIR Form 2307 for Funeral Homes and Memorial Service Providers — why a pre-need plan company or HMO withholds 2% on payments to an accredited funeral home under RR No. 2-98 Section 2.57.2(E) while a family’s own out-of-pocket funeral payment generally isn’t withheld, and a worked pre-need plan example
BIR Form 2307 for Manpower and Staffing Agencies: Full Billing, Not Just the Agency Fee — why a manpower or staffing agency is withheld 2% on its entire gross billing, wages included, unlike the narrower agency-fee-only carve-out that applies specifically to security agencies under RMC No. 39-2007, and a worked staffing-invoice example
BIR Form 2307 for Auto Repair Shops and Dealership Service Centers: Parts vs Labor — why a combined parts-and-labor repair invoice is withheld at 2% in full like a contractor’s job order, when a Top Withholding Agent can instead split an itemized bill into 1% parts and 2% labor, and a worked fleet-maintenance example
BIR Form 2307 for Driving Schools: When a Corporate Client Pays for Driver Training — why a fleet operator paying a driving school for professional driver training is withheld like any corporate trainer, 10%/15% if the school is a corporation or 5%/10% for an individual instructor, and a worked fleet-certification example
BIR Form 2307 for Courier and Last-Mile Delivery Providers: Delivery Fee vs COD Remittance — why only a courier’s own delivery fee is withheld at 2%, not the cash-on-delivery amounts it collects and remits back to the merchant, and how this runs alongside the separate 0.5% e-marketplace withholding rule
BIR Form 2307 for Pest Control and Waste Hauling Services: Recurring Contract Withholding — why pest control and waste/junk hauling fall under the flat 2% general contractor bracket, how a recurring monthly retainer is withheld month by month under the Section 2.57.4 timing rule, and a worked restaurant-chain service contract example
BIR Form 2307 for Interior Designers and Landscape Architects: Not the Same Bracket as Architects — why interior designers and landscape architects fall outside the 5%/10% named-professional bracket that covers architects and engineers, and withhold instead at the flat 2% general business-services rate, with a worked commercial fit-out example
BIR Form 2307 for Corporate Training Providers, Facilitators, and Conference Speakers — why the paying company, not the attendees, is the withholding agent on a freelance trainer’s or speaker’s fee, the 5%/10% individual vs. 10%/15% training-corporation professional-fee split under RR No. 11-2018, and a worked ₱50,000 in-house seminar example
Security Deposit vs. Rent: When Does BIR Form 2307 Withholding Actually Apply? — why a refundable security deposit isn’t rental income at receipt while advance rent is withheld immediately, grounded in RR No. 2-98 Section 2.57.4’s timing rule, and a worked two-year commercial lease example
BIR Form 2307 for Real Estate Brokers and Real Estate Service Practitioners: Withholding Rates Under RR No. 11-2018 — why RR No. 11-2018 enumerates RA 9646-licensed brokers, appraisers, and consultants in the same professional-fee bracket as doctors and lawyers, the individual 5%/10% vs. corporate 10%/15% rate split, and a worked developer-commission example crossing the ₱3,000,000 threshold mid-year
BIR Form 2307 for Software Developers and IT Consultants: Professional Fee or Contractor Rate? — why an individual freelance developer is withheld as a management/technical consultant (5%/10%, WI010/WI011) while a software or IT outsourcing company is withheld at the flat 2% contractor rate (WC160), and a worked example contrasting both on the same ₱800,000 project
BIR Form 2307 for Architects and Engineers: Withholding Rates and ATC Codes — why architects and every named engineering discipline sit in the same 5%/10% individual professional-fee bracket as doctors and lawyers under RR No. 11-2018, the 10%/15% rate for a corporate design/engineering firm, and a worked building-design fee example
Does a Client Still Withhold Tax on Your Fee If You Chose the 8% Income Tax Rate? BIR Form 2307 Explained — why NIRC Sec. 24(A)(2)(b)’s 8% option only replaces the graduated rates and Section 116 percentage tax, not the withholding rules under Sections 57–58, and a worked marketing-consultant example crediting BIR Form 2307 against the 8% tax due
Does BIR Form 2307 Apply to YouTube AdSense and Other Foreign Platform Payments to Content Creators? — why a Filipino creator generally gets no BIR Form 2307 for AdSense revenue since Google sits outside the Philippine withholding chain, contrasted with a Philippine brand’s sponsored-post payment under RMC No. 97-2021, and a two-income-stream worked example
Does BIR Form 2307 Prove Your Expense Deduction, or Just the Withholding? — why the certificate and a business expense’s own substantiation under NIRC Section 34(A) are two separate requirements, what the EOPT Act’s repeal of Section 34(K) did and didn’t change, and a worked example of a certificate on file with no supporting receipt
BIR Form 2307 for Tutors and Review Center Instructors: Which Withholding Rate Applies? — why a review center or tutoring platform withholds under the same 5%/10% professional-fee bracket as any other individual service provider under RR No. 11-2018, and a worked part-time board reviewer example
Is Interest Income From Lending Money to a Business Subject to BIR Form 2307? Bank vs Non-Bank Lender Rules — why interest paid to a private, non-bank lender is 15% CWT under RR No. 14-2012, why bank lender interest is only 2%, why borrowing from 20+ lenders makes it a final-tax deposit substitute instead, and a worked private-loan example
The ‘Regular Supplier’ Rule for BIR Form 2307: When Does Withholding Actually Start? — the six-transaction and ₱10,000 single-purchase triggers under RR No. 11-2018/RR No. 2-98 that determine which counterparties a Top Withholding Agent must actually withhold from, why it isn’t retroactive, and a worked purchase-by-purchase example
Is a PEZA-Registered Enterprise Exempt From Withholding Tax on Its Local Purchases? BIR Form 2307 Explained — why PEZA registration generally stops a customer from withholding on registered-activity income (payee side) but doesn’t relieve the enterprise of withholding on its own local purchases (payor side), and a worked example contrasting both
Does a Nonstock, Nonprofit Organization or Religious Institution Still Have to Withhold Tax and Issue BIR Form 2307? — why a Section 30 income tax exemption protects a church, foundation, or school only as a taxpayer, not as a payor, and a worked parish-contractor example
BIR Form 2307 for Warehousing, Storage, and Logistics Service Fees: Which EWT Rate Applies — why a warehouse operator’s fee splits between the 5% rental rate and the 2% contractor rate depending on whether the payor gets exclusive use of a defined space or is simply buying a service, under RR No. 2-98 as amended, and a worked ₱150,000/month 3PL example
BIR Form 2307 for Co-Working Space and Virtual Office Providers: 5% Rental or 2% Service Withholding? — classifying a dedicated private office, a flexible hot-desk membership, and a pure virtual/registered-address service against the 5% rental vs. 2% service test, with a worked virtual-office example
BIR Form 2307 for Veterinary Clinics and Animal Health Service Providers: Withholding Rates and ATC Codes — why RA No. 9268-licensed veterinarians sit in the same 5%/10% professional-fee bracket as doctors under RR No. 11-2018, individual vs. clinic/corporation classification, and a worked farm-consultation example
BIR Form 2307 for Event Planners, Caterers, and Wedding Suppliers: EWT Rate and ATC Codes — the 2% contractor/services catch-all under RR No. 2-98, why a private individual hosting a wedding generally isn’t a withholding agent, and a worked ₱250,000 corporate-event example
Do You Withhold Tax When Paying a Registered Cooperative? BIR Form 2307 and the RA 9520 Exemption — why RA 9520’s member-transaction exemption doesn’t automatically stop withholding, the ₱10,000,000 ARUNS threshold for non-member sales, the BIR Certificate of Tax Exemption a cooperative must furnish, and a worked ₱500,000 supplies-purchase example
BIR Form 2307 for a One Person Corporation (OPC): Which Withholding Rate Applies? — why an OPC is a corporation under RA 11232 and draws the 10%/15% corporate professional-fee rate rather than the individual 5%/10%, the ATC codes, and a worked ₱200,000 consultancy example the OPC credits on Form 1702Q
BIR Form 2307 for Purchases of Services: Top Withholding Agent 2% Rate Explained — the companion 2% ATC WC160/WI160 rule for TWA service purchases, how it differs from the 1% goods rate and from the separately enumerated contractors’ 2% rate, and a worked calibration-services example
Do You Withhold Tax on Reimbursement of Out-of-Pocket Expenses Billed Separately From a Service Fee? — why a true cost reimbursement, billed at cost and separately itemized, sits outside the withholding base as a return of capital rather than income, and a worked professional-fee-plus-reimbursement example
Who Withholds the Tax on Rent When a Property Manager Collects It for the Landlord? — why the tenant generally stays the withholding agent under RR No. 2-98 Section 2.57.3 even with a property manager collecting rent, when the obligation shifts to the manager instead, and a worked two-certificate example
Does a BMBE Still Get Withheld From Under BIR Form 2307? What RA 9178 Actually Exempts — why a BMBE’s Section 7 income tax exemption doesn’t automatically stop a client from withholding, the RDO-annotated Certificate of Registration a BMBE needs to furnish under DOF Department Order No. 17-04, and how to recover CWT withheld anyway
Does a BMBE Still Have to Withhold Tax and Issue BIR Form 2307? — why RA 9178’s income tax exemption doesn’t touch a BMBE’s separate role as a withholding agent, whether BMBE status affects Top Withholding Agent classification, and a worked rent-plus-contractor-fee example
BIR Form 2307 for Advertising Agencies and Media Placements: Who Withholds What — why an advertiser generally withholds once on the full media supplier invoice under RMC No. 63-2012, rather than separately on the agency’s commission, and a worked campaign example
BIR Form 2307 for Freight Forwarders and Customs Brokers: Which EWT Rate Applies — why a licensed customs broker sits in the 5%/10% professional-fee bracket while a freight forwarding company sits in the flat 2% contractor bracket under RR No. 2-98 Section 2.57.2(E)
What to Do If a Client Won’t Give You Your BIR Form 2307 — the payee’s remedy when a withholding agent refuses or delays issuance: a written demand under RR No. 2-98 Section 2.58(B), escalation to the client’s RDO, and the paper trail to keep either way
When Must You Withhold Tax for BIR Form 2307: At Payment or When the Expense Accrues? — why the withholding trigger under RR No. 2-98 Section 2.57.4, as amended by RR No. 4-2024, is whichever comes first among payment, books accrual, or invoice — not just the date cash moves
Does a Non-VAT Registered Supplier Still Get a BIR Form 2307? — why EWT coverage depends on the type of payment, not the payee’s VAT status, and why the two unrelated ₱3,000,000 thresholds (VAT registration vs. sworn declaration) get confused
BIR Form 2307 for Equipment and Personal Property Rentals: The 5% EWT Rate — why machinery, vehicle, and equipment rentals above ₱10,000 a year trigger the same 5% rate as real property rent, under a different ATC
What to Do If Your BIR Form 2307 Has the Wrong TIN or Amount — the payee-side correction process under RR No. 2-98 Section 2.58.3(B), and how an uncorrected certificate flows into SAWT
BIR Form 2307 for Online Sellers: The 0.5% E-Marketplace and DFSP Withholding Tax Under RR No. 16-2023 — why e-marketplace operators and DFSPs withhold 0.5% on remittances above the ₱500,000 annual threshold, how the rate simplified under RR No. 5-2025, and a worked seller example
BIR Form 2307 for Security Agencies: Why EWT Applies Only to the Agency Fee, Not Guards’ Salaries — how RMC No. 39-2007 and the RA 5487 wage-earmarking rule narrow the 2% EWT base to the agency fee alone, why janitorial agencies don’t get the same carve-out, and a worked ₱150,000 billing example
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.