How to Convert Excel to BIR DAT File for SAWT (Summary Alphalist of Withholding Tax)

Converting Excel to BIR DAT file for SAWT means consolidating the BIR Form 2307 certificates you received during a period into a structured listing, then generating a DAT file to attach to your income tax or VAT return. SAWT applies to any taxpayer claiming creditable withholding tax as a credit, under Revenue Regulations No. 2-2006.

This guide covers what SAWT is, who files it, how to structure the Excel file, and how to convert it to a BIR-compliant DAT file using the SAWT module in BIR Online Tools.

What is SAWT? #

SAWT — the Summary Alphalist of Withholding Tax at Source — is a consolidated list of the BIR Form 2307 certificates a taxpayer received from payors during a filing period. It is governed by Section 2.57.2 of Revenue Regulations No. 2-98 and Revenue Regulations No. 2-2006, which made SAWT a mandatory attachment to tax returns claiming a credit for creditable withholding tax.

Where QAP is filed by the withholding agent who paid income and withheld tax, SAWT is filed by the payee — the party claiming the withheld amount as a tax credit. The two DAT files report the same underlying transactions from opposite sides of the payment.

Who must submit a SAWT? #

Any taxpayer who received BIR Form 2307 certificates and wants to credit the withheld tax against their income tax or VAT liability must submit a SAWT listing those certificates. This applies whether the taxpayer files quarterly or annual income tax returns, or a VAT return, as long as a creditable withholding tax credit is being claimed.

When SAWT is required:

• Filing an income tax return (e.g., BIR Form 1701Q, 1702Q, 1700, 1702) that claims creditable withholding tax as a credit
• Filing a VAT return claiming withheld VAT as a credit
• Any period where BIR Form 2307 certificates were received and the withheld amounts are being applied against tax due

What columns does a SAWT Excel file need? #

A SAWT Excel file needs one row per Form 2307 certificate received, with the payor’s TIN, name, the ATC of the income type, the income amount, and the tax withheld.

Formatting notes:

• One row per certificate received, even if the same payor issued more than one certificate in the period
• TIN as text, no dashes or spaces
• ATC must match what’s printed on the Form 2307 certificate you received — not the ATC you’d use if you were the withholding agent
• Amounts should match the certificate exactly; a SAWT total that doesn’t match the certificates on file is a common source of BIR queries

How do you convert a SAWT Excel file to a DAT file? #

Converting a SAWT Excel file to a DAT file means uploading your consolidated certificate listing to a converter that validates TINs and ATCs and maps the columns to the Alphalist layout the BIR expects.

1. Gather every Form 2307 certificate received for the filing period
2. List each certificate as one row, with payor TIN, name, ATC, income amount, and tax withheld
3. Upload to the SAWT module in BIR Online Tools
4. Review the validation preview for invalid TINs, missing ATCs, or amounts that don’t match
5. Download the DAT file and attach it to your income tax or VAT return by the same deadline as the return itself

When is SAWT due, and how is it submitted? #

SAWT does not have its own separate deadline — it is due on the same filing deadline as the income tax or VAT return it supports. Under Revenue Regulations No. 1-2014, as clarified by RMC No. 5-2014, the DAT file can be submitted through any of these channels:

• As an attachment within eFPS, if you file electronically through the Electronic Filing and Payment System
• Through the BIR’s eSubmission facility at esubmission@bir.gov.ph
• By email to the dedicated address of the Revenue District Office (RDO) with jurisdiction over your registration

Before submitting, validate the file using the BIR’s current Alphalist Data Entry and Validation Module — the same module version referenced in Common BIR Excel Uploader Errors, most recently updated under RMC No. 15-2025.

Frequently asked questions #

What is SAWT? #

SAWT (Summary Alphalist of Withholding Tax at Source) is a consolidated listing of the BIR Form 2307 certificates a taxpayer received during a period, submitted as a required attachment when claiming creditable withholding tax as a credit on an income tax or VAT return.

Who must submit a SAWT? #

Any taxpayer claiming a tax credit for creditable withholding tax supported by BIR Form 2307 certificates must submit a SAWT as an attachment to the relevant income tax or VAT return, under Revenue Regulations No. 2-2006.

When is SAWT due? #

SAWT is due on the same filing deadline as the income tax or VAT return it supports — there is no separate SAWT-specific deadline.

How is SAWT submitted to the BIR? #

Under Revenue Regulations No. 1-2014 as clarified by RMC No. 5-2014, SAWT can be submitted as an eFPS attachment, through the BIR’s eSubmission facility at esubmission@bir.gov.ph, or by email to the dedicated address of the RDO with jurisdiction over the taxpayer.

What’s the difference between SAWT and QAP? #

SAWT is submitted by the payee — the taxpayer claiming a withholding tax credit — as an attachment to their own income tax or VAT return. QAP is submitted by the withholding agent (the payor) as an attachment to their quarterly withholding tax return. They report the same underlying transactions from opposite sides.

Summary #

SAWT consolidates the BIR Form 2307 certificates you received into a DAT file attached to your income tax or VAT return, required under RR No. 2-2006 whenever you claim a creditable withholding tax credit. There’s no separate SAWT deadline — it rides on your return’s own due date, submitted via eFPS, eSubmission, or your RDO’s email under RR No. 1-2014 and RMC No. 5-2014. BIR Online Tools’ SAWT module validates payor TINs and ATCs during upload, so a mismatched certificate surfaces before you file, not after a BIR query.

If your business is below the VAT threshold and files Form 2551Q instead of a VAT return, see VAT vs. Percentage Tax: Which Applies to Your Business? — SAWT attaches to a percentage tax return the same way it attaches to a VAT or income tax return. For which electronic system you file that return through, see eFPS vs eBIRForms.