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SAWT DAT File Generator — Summary Alphalist of Withholding Taxes

·2 mins

A SAWT DAT file lists every BIR Form 2307 certificate you received as a payee, so you can claim the withheld tax as a credit against what you owe. BIR Online Tools converts that certificate data into a BIR-ready DAT file free, entirely in your browser.

What is the Summary Alphalist of Withholding Taxes (SAWT)? #

SAWT is the reconciliation schedule between what your customers withheld from you (evidenced by the BIR Form 2307 certificates they issued) and the creditable withholding tax you claim on your own return. Unlike QAP or RELIEF, which report what you withheld or sold, SAWT reports tax that was withheld from you.

ReturnSAWT attaches to
Form 1700Annual return — individuals with purely compensation income
Form 1701 / 1701QAnnual and quarterly returns — individuals, estates, and trusts
Form 1702 / 1702QAnnual and quarterly returns — corporations and partnerships
Form 2550M / 2550QMonthly and quarterly VAT returns
Form 2551QQuarterly percentage tax return

How the DAT file is structured #

A SAWT DAT file has a header record with the filer’s TIN, branch code, and return period; one detail record per BIR Form 2307 certificate received, carrying the payor’s TIN, ATC code, nature of income, tax rate, income payment, and tax withheld; and a control record totaling income payment and tax withheld across every certificate, so the file reconciles against your own records before submission.

How to generate a SAWT DAT file #

  1. Set up your company profile once so your own TIN and branch code pre-fill every SAWT file.
  2. Enter each BIR Form 2307 certificate you received — payor TIN, ATC code, income payment, and tax withheld — directly or from a spreadsheet.
  3. Review the validation preview for mismatched TINs or amounts before the file is generated.
  4. Download the DAT file, then validate it with the official BIR Validation Module before eSubmission.

Open the SAWT module →