QuestionsQuestions (BIR Revenue Regulations No. 2-2015)
It amends RR No. 2-2006 and RR No. 11-2013 regarding the submission of BIR Form 2307 (SAWT) and BIR Form 2316 (substituted filing), specifically allowing submission of scanned soft copies in lieu of hard copies, under specified conditions.
They are issued pursuant to Section 244 in relation to Section 245 of the NIRC of 1997, as amended.
It amends Section 2.D. of RR No. 2-2006, particularly the procedures for submitting SAWT and, in lieu of hard copies, the certificates of creditable tax withheld at source using scanned soft copies of BIR Form 2307.
SAWT must be submitted through the applicable modes of submission prescribed under RR No. 1-2014, using the data entry and validation module of the BIR.
Instead of attaching hard copies of BIR Form 2307 to SAWT, the taxpayer must (1) scan the original copies, (2) store soft copies as PDF on a DVD-R with a specified filename format, (3) label the DVD-R per Annex A, and (4) submit the DVD-R with a notarized certification per Annex C.
The filename must contain, separated by an underscore: (1) BIR-registered name of the taxpayer-payor, (2) TIN including head office or branch code (whichever applies), and (3) Taxable Period (example: Rizal Mfg. Corp._131885220000_09312014).
The employer must scan the duplicate original copies of BIR Form 2316, store them as PDF files on a DVD-R with prescribed filenames, label the DVD-R per Annex B, and submit the DVD-R to the BIR office with a notarized certification per Annex C.
The filename must include, separated by an underscore: (1) surname of the employee, (2) employee’s TIN, and (3) taxable period (example: Dela Cruz_13188522000_12312014).
Not later than February 28 following the close of the calendar year.
The taxpayer must submit the duly accomplished DVD-R together with a notarized certification (Annex C), signed by the authorized representative, certifying that the soft copies contained in the DVD-R are complete and exact copies of the originals.
All taxpayers registered with the Large Taxpayers Service (LTS).
Yes. A non-LTS taxpayer may, at its option, comply. However, once the non-LTS taxpayer opts to adopt the requirements, it shall no longer be allowed to submit in hard copies thereafter.
It repeals, modifies, or amends RR No. 2-2006 and RR No. 2-98 as amended by RR No. 11-2013, and any other issuances inconsistent with RR No. 2-2015.
After fifteen (15) days following publication in leading newspapers of general circulation.
Use BIR-prescribed SAWT submission modes via RR 1-2014 modules; scan the original BIR Form 2307; save as PDF; arrange alphabetically in a DVD-R with filenames in the required format; label the DVD-R per Annex A; submit the DVD-R to the registered BIR office with a notarized Annex C certification.
The employer must furnish each employee with the original copy of BIR Form 2316.