How to fill out BIR Form 2307 (and what to do with it)
BIR Form 2307 is the certificate that proves tax was withheld from a payment. This guide is for the bookkeeper or accounts clerk who prepares it for suppliers, and for the freelancer or small business that receives it and has to use it. At the end you will know who fills it, when it is due, which ATC to write, and where the payee claims it.
Who issues it, and who does not
The payor (the "withholding agent") fills in and signs the 2307. The payee only receives it and signs "Conforme". On the form, Part I is the payee and Part II is the payor, so check you are not typing your client's TIN in the wrong part.
A 2307 exists only when tax was actually withheld. The rates people meet most:
Payment · Rate · Source; Supplier of goods, paid by a top withholding agent or by a government office · 1% · RR 11-2018, section 2.57.2; Supplier of services, paid by a top withholding agent or a government office · 2% · RR 11-2018, section 2.57.2; Rent of real property used in business · 5% · RR 11-2018, section 2.57.2; Professional fees, individual payee with gross income up to ₱3M · 5% · RR 11-2018, section 2.57.2; Professional fees, individual payee above ₱3M, or no sworn declaration given · 10% · RR 11-2018, section 2.57.2
The 1% and 2% are not for every buyer. The regulation applies them to payments made by *top withholding agents* (as determined by the Commissioner) and by government offices (RR 11-2018). If you are unsure whether your client is one, ask the RDO or a CPA.
For the 5% professional rate, the individual payee gives the payor a sworn declaration of gross receipts, with a copy of the certificate of registration, by January 15 each year or before the first payment. Without it the payor withholds 10% (RR 11-2018).
When it is due
Give each payee the 2307 within 20 days from the close of the quarter. If the payee asks, give it together with the payment (RR 11-2018, section 2.58(B)). One certificate covers the quarter and shows the three months separately. For January to March, the 20 days run to April 20.
What to bring
- The payee's registered name, TIN and registered address (from their BIR certificate of registration, not from an invoice letterhead). - Your own TIN, registered name and address. - For each payment: the month, the gross amount (before withholding) and the tax you withheld. - The ATC for each kind of payment.
Step by step
Open BIR Form 2307. The form says to fill in all applicable spaces and mark boxes with an "X" (BIR's copy, January 2018 ENCS).
1. Item 1, For the Period. First and last day of the quarter, for example 01/01/2026 to 03/31/2026. Not the date you issue it. 2. Part I, Payee (items 2 to 5). Payee TIN, name (last, first, middle for an individual; registered name for a company) and registered address. Item 5 is for a foreign address only. 3. Part II, Payor (items 6 to 8). Your TIN, name and address. 4. Part III, the table. One row per ATC. Write the ATC, the income payments for the 1st, 2nd and 3rd month of the quarter, the row total, and the tax withheld for the quarter. A different ATC goes on its own row. 5. Totals at the bottom of the table. 6. Signature. The payor, or the authorized representative or tax agent, signs over the printed name with title and TIN. The payee signs the "Conforme" line.
The ATC codes people mix up
The schedule of ATCs is printed on the form itself (BIR's 2307). Codes starting WI are for an individual payee and WC for a corporation. Three groups cause most errors:
- WI010 / WC010: professional fees — WI for an individual payee, WC for a company. The rate depends on the payee's gross income and sworn declaration: an individual is withheld 5% if gross income is ₱3,000,000 or less (10% above that, or without the declaration); a company 10% if gross income is ₱720,000 or less (15% above that, or without the sworn statement) (RR 11-2018). It is not a guess you can make from the invoice alone. - WI100 / WC100: rent of real property used in business, 5%. - WI158 / WC158 (goods) and WI160 / WC160 (services): payments by a top withholding agent. Government purchases use a different pair: WI640 / WC640 (goods) and WI157 / WC157 (services).
A WC code on an individual's certificate, or the reverse, is a mismatch the payee will have to get corrected.
How the payee uses it
The payee treats the tax withheld as a credit against their own income tax. BIR Form 1701Q has a line "Creditable Tax Withheld per BIR Form No. 2307 for this Quarter", and the form's instructions list the 2307 as a required attachment (1701Q guidelines). A 2307 from an earlier quarter that was not yet claimed goes on the "previous quarters" line.
Where a return must carry a SAWT (Summary Alphalist of Withholding Agents), the original 2307s are scanned and submitted as soft copies instead of paper (RR 16-2021). Keep the signed originals.
Mistakes that send it back
- Wrong period. "For the period" is the quarter, not the issue date. - Wrong ATC or rate. Beginners ask on bookkeeping forums which rate to use; "1% goods, 2% services" is the usual answer and it only holds for the top-withholding-agent and government case above. Check the payor type and the payee type first. - Using the same 2307 twice. The payee may not use a 2307 twice for the same income payment, payor and period (RR 11-2018). If an invoice is cancelled after tax was reported, ask for a corrected certificate. - Payor and payee swapped. TIN and name typed in the wrong part. - Net instead of gross. The table takes the income payment before the tax is taken out. - Missing signature. The payor signs; the payee's conforme is on the same sheet.
The micro business pack shows where the 2307 fits among the quarterly forms.
Questions
Can I ask my client for the 2307, and by when? Yes. The payor must give it within 20 days from the close of the quarter, and if you ask for it, together with the payment (RR 11-2018, section 2.58(B)).
Kailangan ba ng 2307 kung wala namang na-withhold? No. The 2307 certifies tax that was actually withheld. If nothing was withheld, there is nothing to credit and nothing to certify.
Do I attach the 2307 to my 1701Q? The 1701Q instructions list the 2307 among the attachments, and the SAWT where applicable (1701Q guidelines). How your RDO wants it submitted has changed over the years, so confirm with your RDO.
Is the 2307 the same as the 2316? No. The 2307 is for creditable tax withheld on business payments. The 2316 is the employee's annual compensation certificate.
Does PDFPhile file the 2307 with BIR? No. It fills the form. You sign it and give it to the payee.
Last checked 2026-10-12. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.