Legal basis and related revenue regulations
- Section 1 grounds the regulations on Section 244, in relation to Section 245, of the National Internal Revenue Code (NIRC) of 1997, as amended.
- Section 2 amends Revenue Regulations (RR) No. 2-2006 to update submission rules for SAWT and BIR Form No. 2307.
- Section 2 further amends Section 2.83 of RR No. 2-98, as amended by RR No. 11-2013, to update submission rules for BIR Form No. 2316.
- Section 4 repeals or modifies prior inconsistent issuances, including RR No. 2-2006, RR No. 2-98 as amended by RR No. 11-2013, and other inconsistent issuances.
Scope and coverage of covered taxpayers
- Section 3 imposes strict compliance with the amended submission requirements for all taxpayers registered with the Large Taxpayers Service (LTS).
- Section 3 allows any non-LTS taxpayer duly registered under the Revenue District Office to adopt the requirements on an option basis.
- Section 3 prevents a non-LTS taxpayer that opts to adopt the requirements from submitting in hard copies thereafter once the option is adopted.
What must be submitted for SAWT and Form 2307
- Section 2 amends Section 2.D of RR No. 2-2006 to require that SAWT be submitted through the applicable modes of submission prescribed under RR No. 1-2014.
- Section 2 requires SAWT submission using the data entry and validation module of the BIR.
- Section 2 replaces the requirement to attach hard copies of Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) to SAWT by requiring an electronic DVD-R submission procedure.
- For BIR Form No. 2307, the taxpayer must scan the original copies using a scanning machine or device.
- For BIR Form No. 2307, the taxpayer must store soft copies as PDF files with filenames alphabetically arranged in DVD-R.
- For BIR Form No. 2307, the filename must contain the following items separated by an underline:
- BIR-registered name of the taxpayer-payor;
- Taxpayer identification Number (TIN) including the head office code or branch code of the payor, whichever is applicable; and
- Taxable Period.
- Section 2 requires labeling the DVD-R in accordance with the format in Annex “A” of the regulations.
- Section 2 requires submission of the duly accomplished DVD-R to the BIR Office where the taxpayer is duly registered, together with a notarized Certification using the format in Annex “C”, signed by the taxpayer’s authorized representative certifying the soft copies in the DVD-R are the complete and exact copies of the originals.
What must be submitted for substituted filing and Form 2316
- Section 2 amends Section 2.83 of RR No. 2-98, as amended by RR No. 11-2013, regarding Statements and Returns for employer-employee withholding.
- Section 2 requires that in cases covered by substituted filing, the employer must furnish each employee with the original copy of BIR Form No. 2316.
- Section 2 provides that in lieu of submitting hard copies of the duplicate original of BIR Form No. 2316, the scanning-and-DVD-R procedure must be followed.
- For BIR Form No. 2316, the taxpayer must scan the duplicate original copies using a scanning machine or device.
- For BIR Form No. 2316, the taxpayer must store soft copies as PDF files with filenames alphabetically arranged in DVD-R.
- For BIR Form No. 2316, the filename must contain the following items separated by an underline:
- Surname of the employee;
- Taxpayer identification Number (TIN) of the employee; and
- Taxable Period.
- Section 2 requires labeling the DVD-R in accordance with the format in Annex “B” of the regulations.
- Section 2 requires submission of the duly accomplished DVD-R to the BIR Office where the taxpayer is duly registered not later than February 28 following the close of the calendar year, together with a notarized Certification prepared according to Annex “C” and duly signed by the taxpayer’s authorized representative certifying the soft copies in the DVD-R are the complete and exact copies of the originals.
Option for non-LTS taxpayers and compliance effect
- Section 3 requires strict compliance for LTS taxpayers with the amended submission requirements for SAWT and Form 2307 and for substituted filing and Form 2316 as applicable.
- Section 3 grants an option for non-LTS taxpayers registered under a Revenue District Office to adopt the same requirements.
- Section 3 bars a non-LTS taxpayer, after opting to adopt the requirements, from submitting in hard copies thereafter.
Repeal and modification; transitory and consistency
- Section 4 repeals RR No. 2-2006 and RR No. 2-98 as amended by RR No. 11-2013, and repeals or modifies all other issuances inconsistent with BIR Revenue Regulations No. 2-2015.
- Section 5 sets the only effectivity rule: 15 days after publication in leading newspapers of general circulation.