2307 BIR Form - Fill, Edit Online, Download & Print - No Signup
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
3
Payee’s Name
(Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
4
Registered Address
4A
ZIP Code
5
Foreign Address,
if applicable
7
Payor’s Name
(Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
8
Registered Address
8A
ZIP Code
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
Certificate of Creditable Tax
Withheld at Source
For the Period
1
Republic of the Philippines
Department of Finance
Bureau of Internal Revenue
2
Taxpayer Identification Number
(TIN)
Part II – Payor Information
6
Taxpayer Identification Number
(TIN)
(MM/DD/YYYY)
To
From
(MM/DD/YYYY)
Part I – Payee Information
Part III – Details of Monthly Income Payments and Taxes Withheld
Tax Withheld for the
Quarter
ATC
Income Payments Subject to Expanded
Withholding Tax
AMOUNT OF INCOME PAYMENTS
1st Month of the
Quarter
2nd Month of the
Quarter
3rd Month of the
Quarter
Total
Total
Money Payments Subject to Withholding of
Business Tax (Government & Private)
Total
Date of Expiry
(MM/DD/YYYY)
Tax Agent Accreditation No./
Attorney’s Roll No. (if applicable)
Date of Issue
(MM/DD/YYYY)
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and
correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
CONFORME:
Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./
Date of Issue
(MM/DD/YYYY)
Date of Expiry
Attorney’s Roll No. (if applicable)
(MM/DD/YYYY)
For BIR
Use Only
BCS/
Item:
2307
January 2018 (ENCS)
BIR Form No.
2307 01/18ENCS
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Professional (Lawyers, CPAs, Engineers, etc.)
Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M
If gross income for the current year did not exceed P 720,000
If gross income is more than P 3M or VAT Registered regardless of amount
If gross income exceeds P 720,000
Professional (Lawyers, CPAs, Engineers, etc.)
Income payments made by credit card companies
If gross income for the current year did not exceed P 720,000
WC010
Additional income payments to government personnel from importers, shipping
If gross income exceeds P 720,000
WC011
and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers,
Income payments made by the government and government-owned and
lyricist, composers, emcees
controlled corporations (GOCCs) to its local/resident suppliers of goods
If gross income for the current year did not exceed P 3M
other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount
Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers,
controlled corporations (GOCCs) to its local/resident suppliers of services
lyricists, composers, emcees
other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000
Income payment made by top withholding agents to their local/resident supplier
If gross income exceeds P 720,000
of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys
Income payment made by top withholding agents to their local/resident supplier
If gross income for the current year did not exceed P 3M
of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount
Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys
independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000
agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000
If gross income for the current year did not exceed P 3M
All directors and producers involved in movies, stage, radio, television and musical
If gross income is more than P 3M or VAT Registered regardless of amount
productions
Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M
to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount
and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical
If gross income for the current year did not exceed P 720,000
productions
If gross income exceeds P 720,000
If gross income for the current year did not exceed P 720,000
Gross payments to embalmers by funeral parlors
If gross income exceeds P 720,000
Payments made by pre-need companies to funeral parlors
Management and technical consultants
Tolling fees paid to refineries
If gross income for the current year did not exceed P 3M
Income payments made to suppliers of agricultural products in excess
If gross income is more than P 3M or VAT Registered regardless of amount
of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants
Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000
such as but not limited to silver, gold, marble, granite, gravel, sand, boulders
If gross income exceeds P 720,000
and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies
Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M
resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under
If gross income is more than P 3M or VAT Registered regardless of amount
PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies
On gross amount of refund given by MERALCO to customers with
If gross income for the current year did not exceed P 720,000
active contracts as classified by MERALCO
If gross income exceeds P 720,000
On gross amount of refund given by MERALCO to customers with
Insurance agents and insurance adjusters
terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M
On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount
the customers or applied against customer’s billings of Residential and General
Insurance agents and insurance adjusters
Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000
classified by MERALCO
If gross income exceeds P 720,000
On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees
the customers or applied against customer’s billings of Non- Residential customers
If gross income for the current year did not exceed P 3M
whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount
MERALCO
Other recipients of talent fees
On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000
the customers or applied against customer’s billings of Residential and General
If gross income exceeds P 720,000
Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company
classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M
On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount
the customers or applied against customer’s billings of Non-Residential customers
Rentals: On gross rental or lease for the continued use or possession of personal
whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property
electric Distribution Utilities (DU)
used in business which the payor or obligor has not taken title or is not taking title,
Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards
elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and
expenditures, and income payments made by individuals or juridical persons for
corporate cinematographic film owners, lessors or distributors
their purchases of goods and services intended to be given as campaign
Income payments to certain contractors
contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts
Income payments received by Real Estate Investment Trust (REIT)
Gross commissions or service fees of customs, insurance, stock, immigration and
Interest income derived from any other debt instruments not within the
commercial brokers, fees of agents of professional entertainers and real estate
coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers
Income payments on locally produced raw sugar
and real estate brokers)
Sale of Real Property (Ordinary Asset)
If gross income for the current year did not exceed P 3M
If gross income is more than P 3M or VAT Registered regardless of amount
Gross commissions or service fees of customs, insurance, stock, immigration and
commercial brokers, fees of agents of professional entertainers and real estate
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers
and real estate brokers)
Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
If gross income for the current year did not exceed P 720,000
Agent
If gross income exceeds P 720,000
Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
Professional fees paid to medical practitioners (includes doctors of medicine,
Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
Health Maintenance Organizations (HMOs) and/or similar establishments
credit) (creditable)
If gross income for the current year did not exceed P 3M
VAT Withholding on Purchases of Services (with waiver of privilege to claim input
If gross income is more than P 3M or VAT Registered regardless of amount
tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000
If gross income exceeds P 720,000
Tax on Carriers and Keepers of Garages
Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities
Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do
A.
On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers
from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums
which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines
- Maturity period is five years or less
5%
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions
- Maturity period is more than five years
1%
A. On interest, commissions and discounts from lending activities as well as income from financial
B.
On all other items treated as gross income under the code
5%
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived
Tax on Cockpits
- Maturity period is five years or less
5%
Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
- Maturity period is more than five years
1%
karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries
0%
Tax on Boxing exhibitions
C. On royalties, rentals of property, real or personal, profits from exchange
Tax on Professional basketball games
and all other items treated as gross income under the Code
7%
Tax on jai-alai and race tracks
D. On net trading gains within the taxable year on foreign currency, debt
Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange
securities, derivatives and other similar financial instruments
7%
Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property
- Not over 25%
4%
Tax on International Carriers
- Over 25% but not exceeding 33 1/3%
2%
Business Tax on Agents of Foreign Insurance Companies - Insurance Age
- Over 33 1/3%
1%
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property
Tax on International Carriers
WB120
WB203
WB121
WB130
WB103
WB170
WB180
WB104
WB200
WB121
WB201
WB130
WB202
WB090
WB108
WB109
WB110
WB140
WB301
WB150
WB303
WB102
WB160
WC151
WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
WB030
WB040
WB050
WB070
B Money Payments Subject to Withholding of Business Tax by Government or Private
Payor (Individual & Corporate)
WB080
WC139
WC140
WB082
WV012
WI151
WV022
WI150
WI139
3%
WI556
WC556
WI140
5%
WI557
WC557
6%
WI558
WC558
WI130
WC690
WI710
WC710
WI720
WC720
1.50%
WI555
WC555
WI662
WC662
WC080
WC081
WI090
WI663
WC663
WI091
WI100
WC100
WI680
WC680
WI110
WC110
WI120
WC120
WC061
WI651
WC651
WI070
WI660
WC660
WI071
WC070
WC071
WI661
WC661
WI080
WI081
WI630
WC630
WC050
WC051
WI632
WC632
WI060
WI061
WI650
WC650
WC060
WC041
WI535
WC535
WI540
WC540
WI050
WI610
WC610
WI051
WI516
WI040
WI041
WC515
WC516
WC040
WI530
WI160
WC160
WI030
WI031
WC030
WC031
WI515
WI640
WC640
WI020
WI021
WI157
WC157
WC020
WI158
WC158
WC021
WI010
WI152
WI011
WI153
WI156
WC156
WI159
SCHEDULES OF ALPHANUMERIC TAX CODES
A
Income Payments subject to Expanded Withholding Tax
ATC
A
Income Payments subject to Expanded Withholding Tax
ATC
Individual
Corporation
Individual
Corporation
