What Is SAWT? Summary Alphalist of Withholding Tax Explained

SAWT (Summary Alphalist of Withholding Tax at Source) is the consolidated listing of BIR Form 2307 certificates a taxpayer received and uses when claiming creditable withholding tax (CWT) credit on an income tax or VAT return. Under Revenue Regulations (RR) No. 2-2006, SAWT is a mandatory attachment for that credit claim — and it is filed by the payee, not by the withholding agent who issued the certificates.

This guide covers what SAWT contains, when it is required, how the DAT format fits eSubmission, and a worked example that matches certificates to SAWT rows. For due dates by return type, see SAWT Filing Deadlines.

What does SAWT consolidate? #

SAWT consolidates every BIR Form 2307 certificate supporting the CWT credit claimed on a given return into one Alphalist-style listing of withholding agents, ATCs, income, and tax withheld. It is the payee’s machine-readable proof schedule for credits that the certificates themselves document individually.

Each SAWT detail line typically carries:

• Withholding agent’s TIN and registered name
• ATC matching the income type on the BIR Form 2307
• Income payment amount and tax withheld from that certificate
• Return period consistent with the return claiming the credit

Background on the certificate itself is in What Is BIR Form 2307?. Matching certificate totals to SAWT lines is covered in SAWT Reconciliation with BIR Form 2307.

Who must file SAWT — and when? #

Any taxpayer claiming a tax credit for creditable withholding tax supported by BIR Form 2307 must attach SAWT to the income tax or VAT return where that credit is claimed, under RR No. 2-2006. The obligation follows the credit claim: no CWT credit on the return means no SAWT attachment for that filing.

SAWT has no standalone deadline — it is due whenever the return it supports is due. Calendar detail by form is in SAWT Filing Deadlines.

Why is SAWT a DAT file? #

SAWT reaches the BIR as a validated DAT file in the Alphalist layout so the Bureau can process CWT credit claims electronically alongside the return. A stack of scanned BIR Form 2307 PDFs alone does not replace the alphalist attachment when electronic SAWT is required for the filing channel.

Practical pipeline:

1. Gather every BIR Form 2307 for the period whose withheld tax is being credited
2. Build one row per certificate (or per consolidated agent/ATC line as the layout requires)
3. Generate the SAWT DAT and clear the Alphalist Data Entry and Validation Module
4. Attach or eSubmit with the return claiming the credit

Column-level conversion steps are in How to Convert Excel to BIR DAT File for SAWT. Official BIR forms and downloadables remain on bir.gov.ph.

Worked example: matching BIR Form 2307 certificates to SAWT rows #

A payee’s SAWT rows should reproduce the withholding agent, ATC, income, and tax withheld printed on each BIR Form 2307 used for the credit — totals that drift from the certificates are a common audit flag. Names and TINs below are fictional.

A design firm claims CWT credit on its Q2 2026 BIR Form 1702Q. It holds three BIR Form 2307 certificates:

If the SAWT layout keeps one row per certificate, the DAT carries three detail lines totaling ₱330,000.00 income and ₱16,500.00 tax withheld — matching the three certificates exactly. If the layout consolidates by withholding agent and ATC, Apex may appear as one line (₱250,000.00 / ₱12,500.00) and Bright Media as another (₱80,000.00 / ₱4,000.00); either way, the SAWT total must still equal the certificates supporting the return’s CWT credit line. A SAWT that shows only ₱15,000.00 withheld against certificates totaling ₱16,500.00 will not reconcile cleanly.

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 files SAWT — the payee or the withholding agent? #

The payee files SAWT. The withholding agent who deducted the tax issues BIR Form 2307 and reports payees on its own QAP; the payee who claims the withheld amount as a tax credit consolidates those certificates into SAWT under Revenue Regulations No. 2-2006.

When is SAWT required? #

SAWT is mandatory whenever a taxpayer claims a creditable withholding tax credit supported by BIR Form 2307 certificates on an income tax or VAT return, under Revenue Regulations No. 2-2006. If no CWT credit is being claimed for the period, SAWT is not attached for that return.

Is SAWT submitted as a DAT file? #

Yes. SAWT is prepared in the Alphalist DAT layout and submitted electronically with the return that claims the credit — typically through eFPS attachment or eSubmission — after the file clears the BIR’s Alphalist Data Entry and Validation Module.

How is SAWT different from QAP? #

SAWT is filed by the payee claiming CWT credit and lists withholding agents and BIR Form 2307 amounts. QAP is filed by the withholding agent and lists payees from whom tax was withheld on BIR Form 1601-EQ or 1601-FQ. They report the same transactions from opposite sides.

Summary #

SAWT is the payee’s Summary Alphalist of Withholding Tax — a DAT consolidation of BIR Form 2307 certificates required under RR No. 2-2006 whenever CWT credit is claimed on an income tax or VAT return. It is not the withholding agent’s QAP; it is the other side of the same transaction set. For deadlines, conversion, and certificate matching, see SAWT Filing Deadlines, Excel to BIR DAT File for SAWT, and SAWT Reconciliation with BIR Form 2307.