BIR Form 2307 from Excel: one PDF per payee
If you pay more than a handful of suppliers, typing each BIR Form 2307 by hand takes a day every quarter. This guide is for the bookkeeper who keeps the payments in a spreadsheet. At the end you will have one filled 2307 per payee for the quarter, plus a list of what you issued. PhilForms fills the form; you sign it and give it to the payee. It does not file anything with BIR.
Who needs it, and by when
The payor (the withholding agent) gives each payee a 2307 within 20 days from the close of the quarter. If the payee asks, it is given together with the payment (RR 11-2018, section 2.58(B)).
Quarter · Months · 2307 due to payees; Q3 2026 · July to September · Tuesday, October 20, 2026; Q4 2026 · October to December · Wednesday, January 20, 2027
Each date is the 20th day after the quarter closes on September 30 and December 31 (RR 11-2018, section 2.58(B)). A 2307 exists only when tax was actually withheld. The Tax Code credits creditable tax against the payee's income tax, which is why they ask for it (NIRC section 57(B)).
How to issue them from a spreadsheet
1. Put one row per payee and ATC in a spreadsheet and export it as CSV. 2. Open the certificates page and enter your own TIN, registered name and address once. They apply to the whole run. 3. Choose the quarter and year. For Q3 2026 the form's "For the Period" prints 07/01/2026 to 09/30/2026. 4. Upload the CSV. A row that cannot be printed correctly, for example a TIN with a letter in it, is refused with the reason rather than quietly changed. Fix it and run again. 5. Download one sealed PDF per payee and a register of what was issued. 6. Sign as payor and collect the payee's "Conforme" signature. See can you e-sign a 2307.
A free account issues 5 clean 2307s each calendar quarter, on the record: each is logged and issued once, and any further copy is marked RE-PRINT. Anyone can check a PDF at /verify. One at a time works too: BIR Form 2307.
The CSV columns
Column · What goes in it; payee_tin · Payee's TIN, from their certificate of registration; payee_name · Individual: last, first, middle. Company: registered name; payee_registered_address · Optional. Registered address, not the invoice letterhead; payee_zip_code · Optional; atc · The alphanumeric tax code for this payment, for example WI010; description · Optional. What the payment was for, for your own reference; month_1_amount, month_2_amount, month_3_amount · Gross payment in each month of the quarter (for Q3: July, August, September), before tax was taken out; tax_withheld or tax_rate · Give the tax withheld, or the rate in percent. With a rate, the tax is the three months' total times the rate
If you supply tax_withheld, make it the amount you actually withheld and remitted; do not let a rate recompute it.
One certificate = one payee, one quarter, one ATC
Part III of the 2307 has one row per ATC (BIR Form 2307, January 2018). In this tool a certificate covers one payee, one quarter and one ATC, so a payee you paid under two ATCs (say rent and professional fees) gets two certificates. Put them on two CSV rows.
PhilForms prints the ATC you give it and does not choose it for you. The codes and rates are in BIR 2307 ATC codes; find the ATC from what you paid for.
Check before you hand them out
- Totals per ATC should agree with what you report on your quarterly withholding return, since the return reports the same tax (RR 11-2018, section 2.58(A)). - Name and TIN come from the payee's certificate of registration. A mismatch makes the payee's credit fail later. - Use the latest BIR version of the form. A system-generated 2307 must follow the latest version approved by BIR, be signed by an authorized signatory and carry both parties' signatures (RMC 121-2019). - Do not make a second "original". A repeat copy is a re-print, and the payee may not use a 2307 twice for the same payment, payor and period (RR 11-2018).
See also how to fill out BIR Form 2307, a filled sample, 2307 vs 2306, and the withholding agent pack.
Questions
Is there a BIR 2307 Excel template? BIR publishes the 2307 as a PDF, not a spreadsheet (BIR's copy). The columns above are what the certificates page reads: one payee and ATC per row.
Can I make one 2307 per payment instead of per quarter? The regulation asks for a statement showing the monthly income payments, the quarterly total and the tax withheld (RR 11-2018, section 2.58(B)). So the usual unit is one per payee per quarter, unless the payee asks for it with the payment.
Do I still need the payee to sign? Yes. RMC 29-2021 says the certificate must also contain the payee's manual or e-signature to be valid (RMC 29-2021). Leave the Conforme line for them.
Does PhilForms file my 2307s or the quarterly alphalist? No. It fills and seals the certificates. You file your returns with BIR yourself. Ask your RDO or a CPA if you are unsure what to attach.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.