Amendment on Submission of BIR Form No. 2307
- Modifies Section 2.D. of RR No. 2-2006 regarding submission of Summary Alphalist of Withholding Agents of Income Payments Subjected to Creditable Withholding Taxes (SAWT).
- SAWT to be submitted via modes prescribed in RR No. 1-2014 using BIR’s data entry and validation module.
- Hard copy submission of BIR Form No. 2307 replaced by scanned soft copies in PDF format.
- Files to be alphabetically named incorporating taxpaying entity's name, TIN with branch code, and taxable period.
- Soft copies stored in DVD-R labeled per Annex "A" of the Regulations.
- Submission of DVD-R to the BIR office with a notarized certification by taxpayer's authorized representative confirming authenticity of soft copies.
Amendment on Submission of BIR Form No. 2316
- Revises Section 2.83 of RR 2-98, as amended by RR No. 11-2013, on submission of Monthly Alphalist of Payees (MAP).
- Employers to furnish employees with original BIR Form No. 2316.
- Hard copies of duplicate originals replaced by scanned soft copies in PDF format.
- File naming involves employee surname, TIN, and taxable period.
- Soft copies stored in DVD-R labeled per Annex "B" of the Regulations.
- DVD-R and notarized certification to be submitted to BIR office on or before February 28 following calendar year-end.
Taxpayers Covered by Amendatory Provisions
- Mandatory compliance for all taxpayers registered with the Large Taxpayers Service (LTS).
- Non-LTS taxpayers may opt to comply with the new requirements.
- Once non-LTS taxpayers opt in, they must submit soft copies only, discontinuing hard copy submissions.
Repealing Clause
- Repeals, modifies, or amends provisions in RR No. 2-2006 and RR No. 2-98 as amended by RR 11-2013 inconsistent with these regulations.
Effectivity
- Regulations take effect 15 days after publication in newspapers of general circulation.