Submission of scanned copies of BIR Forms 2307 and 2316; manual submission of hard copies no longer allowed

Submission of scanned copies of BIR Forms 2307 and 2316; manual submission of hard copies no longer allowed

(Revenue Regulations No. 16-2021 issued on August 4, 2021)

This Tax Alert is issued to inform all concerned on the amendments on the manner of submission of copies of BIR Form Nos. 2307 and 2316 to the Bureau of Internal Revenue (BIR).

Pursuant to RR No. 16-2021, only scanned copies of Certificate of Creditable Tax Withheld at Source (BIR Form 2307) and Certificate of Compensation Payment (BIR Form 2316) shall be accepted by the BIR. Taxpayers should ensure that the file format and naming conventions, as well as the actual submission of the said BIR Forms, are in accordance with the rules governing the selected mode or submission facilities of the BIR.

The submission of scanned copies of the said BIR Forms shall apply to all taxpayers whether or not registered with the Large Taxpayers Services (LTS) of the BIR.

The revenue regulations shall take effect after fifteen (15) days following its publication in the Philippine Star on August 4, 2021.