Sworn Declaration BIR Annex B-2 PDF – Free Download & Guide
The Sworn Declaration BIR Annex B-2 is a document required by the Bureau of Internal Revenue (BIR) for VAT-registered suppliers of goods and services who want to avail of the applicable creditable withholding tax rates. This sworn declaration is submitted to the withholding agent (client or buyer) to ensure proper tax withholding.
What is Sworn Declaration BIR Annex B-2?
Sworn Declaration BIR Annex B-2 is a sworn statement for VAT-registered taxpayers declaring their tax status and confirming that they are subject to VAT. It supports the correct application of withholding tax rates under existing BIR revenue regulations.
This form is required under Revenue Regulations (RR) No. 11-2018, as amended.
Why You Need This PDF
✅ Who should use it?
– VAT-registered freelancers and professionals
– VAT-registered suppliers and contractors
– Businesses providing goods or services subject to VAT
✅ Purpose:
– To confirm VAT registration status
– To ensure correct withholding tax computation
– To avoid incorrect or excessive tax deductions
✅ Common scenarios:
– VAT-registered professionals dealing with corporate clients
– Suppliers issuing VAT official receipts
– Businesses entering service or supply contracts
Download Sworn Declaration BIR Annex B-2 PDF
📥 File Type: PDF
📏 Page Size: A4
✍ Editable: Printable (manual filling)
📌 Source: Bureau of Internal Revenue (BIR) – www.bir.gov.ph
[⬇ Click here to download Sworn Declaration BIR Annex B-2 PDF]
[⬇ Click here to download Sworn Declaration BIR Annex B-2 Word Document]
How to Use This PDF
- Download and print the Annex B-2 PDF.
- Complete the taxpayer information, including:
- Full name or business name
- TIN and RDO
- VAT registration details
- Declare your VAT status and nature of income.
- Have the document notarized.
- Submit the sworn declaration to your withholding agent or client before payment.
⚠ Important:
This sworn declaration must be submitted annually and every time you engage a new withholding agent.
Frequently Asked Questions
❓ Who should file Annex B-2 instead of Annex B-1?
✔ Annex B-2 is for VAT-registered taxpayers, while Annex B-1 is for Non-VAT taxpayers.
❓ Is Annex B-2 submitted to the BIR?
✖ No. It is submitted to the withholding agent, not directly to the BIR.
❓ Does Annex B-2 require notarization?
✔ Yes. The sworn declaration must be notarized to be valid.