BIR Form 2307: Certificate of Creditable Tax Withheld at Source
BIR Form 2307 proves that tax was withheld from a payment. The payor who withheld the tax fills it in and gives it to the payee. The payee uses it as a credit on their own income tax return (RR 11-2018).
Fill BIR Form 2307 now — free to try, no account needed.
If you withhold tax (the payor)
- Give each payee a 2307 within 20 days after the quarter closes. If the payee asks, give it with the payment (RR 11-2018, section 2.58(B)). - The July to September quarter closes on September 30. Twenty days later is October 20. - One certificate covers one payee for the quarter. The table shows each of the three months on its own (BIR's 2307). - You report the same tax on your quarterly return, the 1601-EQ (1601-EQ guidelines). The totals should agree.
Many payees? Fill them all at once. Download the column template, put one payee per row, and get one sealed PDF per payee in a single ZIP (how batch works).
If you received a 2307 (the payee)
- Check Part I: your TIN, your registered name and your address. Check the period and the ATC. - Claim the tax on your quarterly income tax return. BIR Form 1701Q has a line for creditable tax withheld per BIR Form 2307, and its instructions list the 2307 as an attachment (1701Q guidelines). - Ask the payor for it if it has not come. The 20-day rule above is theirs to follow.
What PDFPhile does
- Every box of the 2307 is mapped. TINs and dates land digit by digit in their cells. - A value the form cannot hold is refused with the reason, not printed wrong. - You download the official form as a PDF, ready to sign. - PDFPhile does not file anything with BIR and does not give tax advice.
Read more
- How to fill out BIR Form 2307: the ATC codes people mix up, and the mistakes that send it back. - BIR 0619-E and 1601-EQ: the withholding returns the 2307s must agree with. - Fill BIR Form 1601-EQ · Fill BIR Form 1701Q - Micro business on the 8% income tax: where the 2307 fits among the payee's quarterly forms. - Every filing deadline - For bookkeepers who file for several clients
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