2015

Submission of scanned copies of Form 2307 and 2316 in lieu of hard copies​ eFPS/electronic submission of SAWT (Revenue Regulations (RR) No. 2-2015)​

Large taxpayers are now required to submit scanned copies of Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) and Form 2316 (Certificate of Compensation Tax Withheld)​ , in lieu of hard copies. ​ The regulations also require that the SAWT shall be submitted through the applicable modes prescribed in RR 1-2014 using the data entry and validation module of the BIR.​

Form 2307 is submitted as an attachment to the SAWT while Form 2316 is submitted to BIR ​on or before February 28 covering employees qualified for substituted filing as required under RR No 11-2013,

The regulations provide the specific instructions and guidelines in scanning and storing the copies, naming of the files, labeling of the DVD-R where the files shall be stored, The DVD-R​ ​shall be submitted together with a notarized Certification duly signed by the authorized representative of the taxpayer certifying that the soft copies of the said BIR forms contained in the DVD-R are the complete and exact copies of the original thereof.

Non-LTS taxpayers duly registered under the Revenue District Office​s​ may, at ​their option, comply with the said requirements provided ​ they shall no longer be allowed to submit in hard copies once ​they opted ​for the scanned copies.

​The requirement shall take effect after fifteen days following the publication​ of RR 2-2015​ in leading newspaper of general circulation.