SAWT Filing Deadlines: When Is the Summary Alphalist of Withholding Tax Due?

SAWT (Summary Alphalist of Withholding Tax) does not have a filing deadline of its own. It is due on the exact same date as the income tax, VAT, or percentage tax return it attaches to, under Revenue Regulations No. 2-2006. There’s no separate SAWT calendar to track — the moment you know your return’s due date, you know your SAWT’s due date too.

This guide maps that rule against the actual 2026 due dates for every return SAWT commonly attaches to, and walks through a worked example so the “same deadline as the return” rule is concrete rather than abstract. For what SAWT is and how to build the DAT file itself, see How to Convert Excel to BIR DAT File for SAWT; for matching your SAWT entries against the certificates backing them, see SAWT Reconciliation.

Why SAWT doesn’t have its own due date #

SAWT is legally an attachment, not a return in its own right. Under RR No. 2-2006, any taxpayer claiming a creditable withholding tax credit — supported by BIR Form 2307 certificates received from payors — must submit a Summary Alphalist of Withholding Agents (SAWT) alongside the return where that credit is claimed. Because the obligation is framed as “attach this to your return,” the return’s own due date under the NIRC and its implementing regulations automatically becomes the SAWT’s due date. There is no independent SAWT filing calendar published by the BIR.

2026 due dates by return type #

The table below lists the 2026 due dates for the returns SAWT most commonly attaches to. If a date falls on a weekend or holiday, confirm against the BIR’s own advisory for that period — the BIR moves affected deadlines to the next working day, but doesn’t always publish the adjustment far in advance.

A SAWT attached to any row in this table is due exactly when that row’s return is due — nothing earlier, nothing later.

A worked example: a corporation’s Q2 2026 SAWT #

A calendar-year corporation receives three BIR Form 2307 certificates during Q2 2026 (April–June): one from a client for professional/talent fees, one from a lessee for commercial rent, and one from a government agency for a supply contract. To claim the tax withheld on all three as a credit against its Q2 income tax due, the corporation:

1. Lists all three certificates in its SAWT — payor TIN, name, ATC, income amount, and tax withheld
2. Files its BIR Form 1702Q for Q2 2026
3. Attaches the SAWT DAT file to that same 1702Q filing

Both are due on the same date: August 29, 2026. There is no scenario where the SAWT is due before or after the 1702Q it supports — they move together because SAWT is legally defined as part of that filing, not a separate one.

How SAWT is submitted #

Under Revenue Regulations No. 1-2014, as clarified by RMC No. 5-2014, SAWT is submitted in one of a few ways depending on the taxpayer’s filing setup: as an electronic attachment within eFPS for taxpayers required to file there, through the BIR’s eSubmission facility, or by email to the RDO with jurisdiction over the taxpayer for smaller filers submitting in hard copy. Whichever channel applies, the submission still has to land by the return’s due date — the channel changes how SAWT is delivered, not when.

Frequently asked questions #

When is SAWT due? #

SAWT has no separate due date of its own. It is due on the same filing deadline as the income tax, VAT, or percentage tax return it attaches to, under Revenue Regulations No. 2-2006. If the return is on time, the SAWT attached to it is on time.

Which BIR returns does SAWT attach to? #

SAWT attaches to any return claiming a creditable withholding tax credit backed by BIR Form 2307 certificates — most commonly BIR Form 1701Q and 1701 for individuals, 1702Q and 1702 for corporations, and 2550Q (VAT) or 2551Q (percentage tax) when withheld VAT or percentage tax is being credited.

Is the SAWT deadline different for quarterly and annual returns? #

No separate SAWT deadline exists for either. A SAWT filed with a quarterly return (1701Q, 1702Q) covers only the certificates supporting that quarter’s credit and is due with that quarterly return; a SAWT filed with the annual return (1701, 1702) covers the full-year consolidation and is due with the annual return, typically April 15 following the taxable year.

What happens if SAWT is filed late? #

Because SAWT is an attachment rather than a standalone return, a late or missing SAWT does not carry its own separate penalty — the risk is that the underlying tax credit gets disallowed or queried during return processing or audit, since the SAWT is the taxpayer’s supporting documentation for the credit being claimed on that return.

Do I file SAWT even if I only received one BIR Form 2307 certificate for the period? #

Yes, if you’re claiming that certificate’s withheld tax as a credit. Revenue Regulations No. 2-2006 does not set a minimum number of certificates before SAWT applies, though the submission format (hard copy versus electronic) can depend on how many withholding agents are listed.

Summary #

SAWT rides entirely on the due date of the return it supports — RR No. 2-2006 makes it an attachment, not an independent filing, so there’s no separate SAWT deadline to memorize. The practical task is knowing which return applies (1701Q, 1702Q, 1701, 1702, 2550Q, or 2551Q) and marking that return’s date on your calendar. For the mechanics of turning received Form 2307 certificates into the SAWT DAT file itself, see How to Convert Excel to BIR DAT File for SAWT; to confirm your SAWT entries match the certificates you actually hold before you file, see SAWT Reconciliation: Matching Your SAWT to Your BIR Form 2307 Certificates. Withholding agents on the other side of these same transactions track a related but separate calendar — see QAP Filing Deadlines.