Short answer: BIR Form 2307 certifies creditable withholding tax you withheld from a supplier payment. Prepare it from posted payables with the correct ATC (Alphanumeric Tax Code), rate, and tax base—then print and issue to the payee so they can claim the credit.
2307 is one of the most common documents Philippine businesses handle monthly and quarterly. When 2307 amounts do not match your 1601EQ, QAP, or SAWT, BIR follow-ups follow. Here is a practical workflow to get it right.
When you need to issue Form 2307
- You withhold expanded/creditable withholding tax on payments for goods or services
- Your supplier needs proof of withholding to claim tax credits
- You must support 1601EQ (quarterly EWT) and annual 1604E / SAWT packages
Common on professional fees, rent, and certain supplier invoices—confirm ATC and rate with your CPA for each transaction type.
What must be correct on every 2307
- Payor and payee TIN and registered names
- ATC matching the nature of payment
- Tax withheld = tax base × applicable rate (per current regulations)
- Period covered aligned with the payment date
- Income payment and tax withheld amounts matching your books
Tip: Fix ATC mistakes at payment posting time—not when printing 2307 at month-end.
Step-by-step preparation
- Record the vendor bill with correct VAT treatment (if VAT-registered) and expense account
- Post payment and apply withholding per BIR table for the transaction
- Generate 2307 from your accounting system (or approved template) from the payment record
- Review tax base and withheld amount against the payment register
- Print and issue to supplier; retain copy for BIR files
- Reconcile monthly to 0619E/1601EQ working papers
2307 and your BIR filing stack
Individual 2307 certificates roll up into Quarterly Alphalist of Payees (QAP) and Summary Alphalist of Withholding Taxes (SAWT). Expanded withholding remittances use 0619E (monthly) and 1601EQ (quarterly). One wrong ATC on a popular supplier can skew the whole quarter.
Oojeema generates print-ready 2307 from posted payments—see BIR Forms. For SAWT DAT export, read how to generate SAWT DAT files.
Common mistakes
- Using the wrong ATC for mixed services vs. goods
- Withholding on VAT-inclusive vs. VAT-exclusive base incorrectly
- 2307 issued but withholding not remitted on 0619E/1601EQ
- Duplicate or missing certificate numbers in your log
Related questions
Next steps
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*Not tax advice. Verify withholding rates and ATC with the BIR or your licensed preparer.*
Supplier communication template
When issuing 2307, email the supplier: certificate PDF, payment reference, and period covered. Ask them to confirm TIN and amount match their records—early mismatch fixes save amended alphalist work.
Quick FAQ
Is 2307 the same as 2316? — No. 2316 is for compensation income; 2307 is for creditable withholding on certain payments to suppliers.
What if I forgot to withhold? — Speak with your CPA about correction and BIR rules before reissuing certificates.
