BIR Form 2307, or Certificate of Creditable Tax Withheld at Source is a tax certificate which needs to be accomplished by the withholding agent which shows the recipient of any income subject to expanded withholding tax.

For EWT – 2307 certificates shall be attached with the Quarterly/Annual Income Tax Return – BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals.

Percentage Taxes on Government Money Payments – This Certificate needs to be attached with the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).

VAT Withholding – this tax certificate needs to be attached with the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).

Know more about BIR Form 2307.

Did this answer your question?