Question & AnswerQ&A (BIR Revenue Regulations No. 2-2015)
The primary purpose of BIR Revenue Regulations No. 2-2015 is to amend the pertinent provisions of Revenue Regulations No. 2-2006 and No. 11-2013 with respect to the submission of BIR Form Nos. 2307 and 2316 to the Bureau of Internal Revenue (BIR).
Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, are cited as the authority for these regulations.
BIR Form No. 2307 is the Certificate of Creditable Tax Withheld at Source, while BIR Form No. 2316 is the certificate of compensation payment/creditable tax withheld, commonly used for substituted filing by employers.
The 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.
No, instead of submitting hard copies, taxpayers are required to scan the original BIR Form No. 2307, save the soft copies in PDF format on a DVD-R labeled according to the prescribed format, and submit the DVD-R along with a notarized certification to the BIR office where the taxpayer is registered.
The filename must contain the BIR-registered name of the taxpayer-payor, the Taxpayer Identification Number (TIN) including the head office or branch code, and the taxable period, each separated by an underline.
A notarized Certification signed by the authorized representative of the taxpayer certifying that the soft copies contained in the DVD-R are complete and exact copies of the originals.
The DVD-R containing the scanned BIR Form No. 2316 must be submitted not later than February 28 following the close of the calendar year.
All taxpayers registered with the Large Taxpayers Service (LTS) are required to strictly comply, while non-LTS taxpayers may opt to comply. Once a non-LTS taxpayer opts to comply, they can no longer submit hard copies thereafter.
All provisions of RR No. 2-2006 and RR No. 2-98 as amended by RR No. 11-2013, and all other inconsistent issuances, are repealed, modified, or amended accordingly.