Withholding Certificate Deadlines in One Table: BIR Form 2307, 2306, and 2316 Compared
BIR Form 2307, BIR Form 2306, and BIR Form 2316 are the three payee-facing withholding certificates a Philippine business may need to track — and each runs on its own deadline: 20 days after quarter-close for BIR Form 2307 and BIR Form 2306 under Revenue Regulations No. 11-2018, and January 31 of the following year for BIR Form 2316 under Revenue Regulations No. 11-2013. Confusing the three, or missing a quarterly deadline while focused on the annual one, is a common gap for businesses that pay both employees and outside vendors.
This guide consolidates all three certificate deadlines into a single table — something the site’s existing per-form deadline guides don’t do side by side — and walks through a worked example of a company tracking all three in the same year.
Track All Three Certificate Deadlines in One Place FREE →What does each certificate cover? #
Each certificate documents a different withholding tax regime, and using the wrong one misstates whether the payee still has a tax credit to claim. BIR Form 2307 covers creditable withholding tax (CWT) — the payee later credits the withheld amount against their own income tax return. BIR Form 2306 covers final withholding tax (FWT) — the withheld amount fully and finally settles the payee’s tax on that specific income, with nothing left to credit. BIR Form 2316 covers withholding tax on compensation — the annual certificate every employer furnishes each employee summarizing salary paid and tax withheld for the year.
| Certificate | What it certifies | Issued by | Typical payments |
|---|---|---|---|
| BIR Form 2307 | Creditable withholding tax (CWT) | Any withholding agent paying business/professional income | Professional fees, rent, contractor payments, commissions |
| BIR Form 2306 | Final withholding tax (FWT) | Any withholding agent paying FWT-covered income | Bank deposit interest, many royalties, dividends to individuals |
| BIR Form 2316 | Withholding tax on compensation | Every employer | Salaries, wages, taxable allowances and bonuses |
Consolidated deadline table #
BIR Form 2307 and BIR Form 2306 share the same 20-day-after-quarter-close deadline because both come from the same RR No. 11-2018 provision covering quarterly withholding tax statements; BIR Form 2316 runs on an annual calendar instead because compensation withholding reconciles once a year, not quarterly.
| Certificate | Governing issuance | Issuance deadline | To whom | Companion filing |
|---|---|---|---|---|
| BIR Form 2307 | RR No. 11-2018 (amending RR No. 2-98) | Within 20 days of quarter-close, or with payment on payee request | Payee (business/professional) | BIR Form 0619-E / 1601-EQ + EWT QAP or SAWT |
| BIR Form 2306 | RR No. 11-2018 (amending RR No. 2-98) | Within 20 days of quarter-close, or with payment on payee request | Payee (final-tax recipient) | BIR Form 0619-F / 1601-FQ + FWT QAP |
| BIR Form 2316 | RR No. 11-2013 (amending RR No. 2-98) | On or before January 31 of the succeeding year (or last pay date if terminated mid-year) | Employee | BIR Form 1604-C annual alphalist; February 28 BIR duplicate submission for substituted filing |
For a calendar-year withholder, the quarterly certificates land four times a year while the compensation certificate lands once:
| Quarter/period | BIR Form 2307 / 2306 deadline | BIR Form 2316 deadline |
|---|---|---|
| Q1 (Jan–Mar) | April 20 | — |
| Q2 (Apr–Jun) | July 20 | — |
| Q3 (Jul–Sep) | October 20 | — |
| Q4 (Oct–Dec) | January 20 (following year) | January 31 (following year) — employee copy |
Why do BIR Form 2307 and 2306 share a deadline but not a form? #
RR No. 11-2018 requires every payor withholding creditable or final tax to furnish the payee a withholding tax statement within 20 days of quarter-close — but it prescribes two different forms within that single rule, one per tax type, so the shared deadline doesn’t mean the certificates are interchangeable. A payor that withholds both CWT (say, from a contractor) and FWT (say, from bank interest it pays out) in the same quarter issues two separate certificates on the same 20-day cycle — a BIR Form 2307 to the contractor and a BIR Form 2306 to the interest recipient — each reconciling to a different quarterly return. See What Is BIR Form 2306? for the full detail on the final-tax certificate and how it differs from BIR Form 2307.
Why does BIR Form 2316 run on a different calendar? #
BIR Form 2316 is an annual reconciliation, not a quarterly one, because compensation withholding under NIRC Section 24(A) is computed cumulatively across the whole year using the graduated withholding table — a mid-year snapshot wouldn’t reflect the employee’s true annual tax position the way a single quarter’s CWT or FWT certificate can. The January 31 employee-copy deadline sits alongside the BIR Form 1604-C annual filing deadline, and a separate February 28 deadline applies only to the BIR-facing duplicate submission for employees qualified for substituted filing. See BIR Form 2316 Deadlines for the full two-date breakdown and a worked tax-year calendar.
Worked example: a company tracking all three certificates in one quarter #
A consulting firm with eight employees, an outside marketing contractor, and a corporate savings account has all three certificate types active in Q4 2026:
| Certificate | Payee | Payment / income | Deadline | Status to track |
|---|---|---|---|---|
| BIR Form 2307 | Marketing contractor | ₱150,000 Q4 professional fees, 10% CWT (₱15,000 withheld) | January 20, 2027 | Issue with the Q4 BIR Form 1601-EQ filing |
| BIR Form 2306 | The firm itself, as recipient (issued by its bank) | ₱12,000 Q4 deposit interest, 20% FWT (₱2,400 withheld by the bank) | January 20, 2027 (bank’s obligation, not the firm’s) | Confirm receipt from the bank; not a certificate the firm issues itself in this case |
| BIR Form 2316 | Each of the 8 employees | Full-year 2026 compensation | January 31, 2027 | Prepare from 2026 payroll, matched to the twelve BIR Form 1601-C filings already made |
The firm itself only issues the BIR Form 2307 (to its contractor) and the BIR Form 2316s (to its employees) — the BIR Form 2306 in this example is issued to the firm by its bank, illustrating that a single business can appear on both sides of the certificate chain: an issuer for CWT and compensation, a recipient for FWT on its own deposit interest. Tracking all three on one calendar avoids the common trap of treating January 31 as the only certificate deadline of the year and missing the January 20 quarterly cutoff for BIR Form 2307 and BIR Form 2306.
Frequently asked questions #
What is the difference between BIR Form 2307 and BIR Form 2306? #
BIR Form 2307 certifies creditable withholding tax (CWT), which the payee later credits against income tax due on their own return. BIR Form 2306 certifies final withholding tax (FWT), which fully settles the payee’s tax liability on that income, leaving nothing further to credit. Both are due within 20 days of quarter-close under Revenue Regulations No. 11-2018, or with payment if the payee requests it earlier.
When must BIR Form 2307 and BIR Form 2306 be issued? #
Under Revenue Regulations No. 11-2018, both BIR Form 2307 (creditable withholding) and BIR Form 2306 (final withholding) must be furnished to the payee within twenty (20) days from the close of the taxable quarter in which the withholding was made, or simultaneously with the income payment if the payee requests it earlier.
When must BIR Form 2316 be issued to employees? #
Under Revenue Regulations No. 11-2013, amending RR No. 2-98, employers must furnish each employee BIR Form 2316 on or before January 31 of the succeeding calendar year, or on the day of the last compensation payment if employment ends before year-end.
Which withholding certificate applies to a contractor payment versus a bank interest payment? #
A contractor payment subject to expanded/creditable withholding is documented on BIR Form 2307. Bank deposit interest, which is subject to final withholding tax, is documented on BIR Form 2306, not BIR Form 2307 — the two certificates are not interchangeable even though both can apply to a non-employee payee.
Does a company ever have to issue all three certificates in the same period? #
Yes. A company that pays a contractor (BIR Form 2307), earns bank interest that its bank certifies on BIR Form 2306, and employs staff (BIR Form 2316 at year-end) is tracking three separate withholding certificate obligations at once, each with its own deadline and each supporting a different withholding tax return.
Summary #
BIR Form 2307 and BIR Form 2306 share a 20-day-after-quarter-close deadline under RR No. 11-2018 but certify different withholding types — creditable versus final — while BIR Form 2316 runs on its own annual January 31 calendar under RR No. 11-2013. A business that pays both vendors and employees should track all three on one calendar rather than treating the annual compensation deadline as the only certificate date that matters. See What Is BIR Form 2306?, BIR Form 2316 Deadlines, and What Is BIR Form 2307? for the full detail behind each certificate in this table.