The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 117-2021, clarifying the provisions under Revenue Regulation (RR) No. 16-2021, amending the provisions of RR No. 2-2015 which previously prescribed the submission of BIR Forms Nos. 2307 and 2316 using the Digital Versatile Disk-Recordable (DVD-R) format.

RR No. 16-2021 requires the scanning of original copies of BIR Form Nos. 2307 and 2316 through a scanning machine or device, storing of soft copies using the file format and naming conventions prescribed under the available modes or submission facilities of the BIR, and submitting the soft copies in accordance with revenue issuances governing the selected modes or submission facilities of the BIR.

The provisions under RR No. 16-2021 did not discontinue the submission of these certificates in DVD-R but instead, offered to all concerned taxpayers other modes or submission facilities, such as the electronic Audited Financial Statements (eAFS) System. For convenience, Universal Storage Bus (USB) memory stick or other similar storage devices in the absence of DVD-R may be used for the submission of BIR Form No. 2307. All these devices, modes, and facilities may likewise be availed in the submission of BIR Form No. 2304 and 2306.

File format, naming conventions, and other requirements under revenue issuances governing the selected mode or facility shall be strictly complied with. Hence, if DVD-R or USB shall be used, the requirements of RR No. 2-2015 shall be complied with. In case of eAFS System, the provisions of RMC Nos. 40-2020, 82-2020, and 44-2021 shall be observed instead.

Taxpayers are allowed to use any of these modes in any given period, but they are prohibited to use multiple modes/facilities in one given period of submission. Only one mode or facility shall be used in the submission of both certificates.

Please be guided accordingly.



P&A Grant Thornton 

Certified Public Accountants 


As published in SunStar Cebu, dated 11 December 2021