Clarifications on submission of the Scanned Copies of Forms 2307 and 2316 (RMC No. 24-2015)
This RMC clarifies the pertinent provisions of RR No. 2-2015 which requires the submission of scanned copies of the Certificate of Creditable Tax Withheld At Source (BIR Form No. 2307) and the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) to the concerned BIR office in lieu of hard copies.
1. Coverage. The requirement covers only taxpayers registered with the Large Taxpayers Service (LTS). The option is open for non-LTS taxpayers but the option shall be irrevocable
2. Effectivity. The effectivity falls on March 21, 2015. However, for initial implementation and to give ample time to comply with the technical requirements:
a. For quarterly income tax returns (ITRs) with deadline on April 30, 2015: taxpayers can submit BIR Form 2307 either in hard or scanned copies.
b. For fillings with deadlines falling beyond April 30, 2015: taxpayers must submit BIR Form 2307 in scanned copies.
3. Copies. The withholding agent has the option to issue only one BIR Form 2307 to cover more than one income payment to the same taxpayer even if subject to different rates. Taxpayers are still required to retain the hard copy of the said forms for validation during tax audit. If needed, taxpayers may request for a certified true copy of the scanned forms provided that they pay the certification fee and the corresponding Documentary Stamp Tax.
4. Signatories. The authorized signatories for the notarized certification and the DVD-R containing the soft copies of the BIR forms are:
a. For corporate entities – any of the principal officers designated through a Board Resolution and sworn to by such officer and by the corporate treasurer of assistant treasurer.
b. For individual taxpayers – the attorney-in-fact as evidenced by a notarized Special Power of Attorney issued for the purpose by the individual taxpayer.
5. Technical specifications
a. If several certificates were issued to the same taxpayer in the same taxable period, these should be separately saved and the file named using this format:
Bonifacio Mfg. Corp_131885880000_09312014_1
Bonifacio Mfg. Corp_131885880000_09312014_2
Bonifacio Mfg. Corp_131885880000_09312014_3
b. The printing of the logo of the BIR or of the taxpayer on the label of the DVD-R is not mandatory.
c. There is no prescribed paper size for printing these forms provided that all information required must be captured clearly.
d. The taxpayer may use any device available (flatbed scanner, camera, etc.) in capturing the images of the BIR forms provided that the images are saved in “PDF” formats in the DVD-R.
e. For purposes of readability, the minimum resolution for the images should be 200 dots-per-inch set to black and white.
f. The DVD-R should be single-sided and single-layered.
6. Penalties. Failure to comply with the requirements of RR No. 2-2015 shall be punishable with the penalty specified under Section 250 of the NIRC of 1997 and the compromise penalties specified under RMO No. 7-2015.
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