BIR Form 2307 PDF – Free Download & Guide

BIR Form 2307, also known as the Certificate of Creditable Tax Withheld at Source, is issued by the withholding agent (payer) to the payee (recipient) to show the amount of income subjected to creditable withholding tax in the Philippines. This certificate is used as proof when claiming tax credits during income tax filing.

What is BIR Form 2307?

BIR Form 2307 is a key document used in the Philippine tax system to declare withheld taxes on income from services, rentals, commissions, and other professional fees. The payee uses this form to claim creditable withholding tax against their annual income tax due.

This is not a tax return, but a supporting document issued quarterly by the payer to the payee.

Why You Need This PDF

✅ Who issues it? – The withholding agent (payer) or business that deducts tax at source.
✅ Who receives it? – The payee (supplier, freelancer, or contractor) for use in tax filings.
✅ Purpose – To certify the amount of tax withheld on income and allow tax credit application.
✅ Uses – Attach to:
– Quarterly/Annual Income Tax Returns (1701, 1701A, 1702)
– BIR Audits and Tax Refunds
– Loan or Visa Applications (as proof of income)

Download BIR Form 2307 PDF for Free

📥 File Type: PDF
📏 Page Size: A4
✍ Editable: Yes (fillable form via eBIRForms or manually)
📌 Source: Bureau of Internal Revenue (BIR) – www.bir.gov.ph

How to Use This PDF

1. Download and open the PDF file.
2. Fill in the following sections:
   • Name, TIN, and address of both payee and payer
   • Nature of income payment (e.g., services, rent, commission)
   • Period covered
   • Tax withheld and remitted amounts
3. Sign and issue the form to the payee at the end of each quarter.
4. Attach the form to the payee’s income tax return as proof of withheld tax for credit purposes.

Frequently Asked Questions

❓ Is BIR Form 2307 the same as Form 2316?
✖ No.
– Form 2307 is for professionals, suppliers, and contractors.
– Form 2316 is for employees earning compensation income.

❓ How often should this form be issued?
✔ It must be issued quarterly or every time payment is made where tax is withheld.

❓ What is the deadline for submitting BIR Form 2307?
✔ This form is not submitted directly to the BIR. It is attached to the recipient’s tax returns.