Submission of scanned copies of Form 2307 and 2316 in lieu of hard copies eFPS/electronic submission of SAWT (Revenue Regulations (RR) No. 2-2015)
Large taxpayers are now required to submit scanned copies of Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) and Form 2316 (Certificate of Compensation Tax Withheld) , in lieu of hard copies. The regulations also require that the SAWT shall be submitted through the applicable modes prescribed in RR 1-2014 using the data entry and validation module of the BIR.
Form 2307 is submitted as an attachment to the SAWT while Form 2316 is submitted to BIR on or before February 28 covering employees qualified for substituted filing as required under RR No 11-2013,
The regulations provide the specific instructions and guidelines in scanning and storing the copies, naming of the files, labeling of the DVD-R where the files shall be stored, The DVD-R shall be submitted together with a notarized Certification duly signed by the authorized representative of the taxpayer certifying that the soft copies of the said BIR forms contained in the DVD-R are the complete and exact copies of the original thereof.
Non-LTS taxpayers duly registered under the Revenue District Offices may, at their option, comply with the said requirements provided they shall no longer be allowed to submit in hard copies once they opted for the scanned copies.
The requirement shall take effect after fifteen days following the publication of RR 2-2015 in leading newspaper of general circulation.
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