BIR Form 2307 sample, filled up: professional fees and rent
Below are two made-up examples of a BIR Form 2307, one for professional fees and one for rent. Every name, TIN and amount is invented; none belongs to a real person. Use them to see what goes where, then fill your own on BIR Form 2307. The layout follows the form's parts: Item 1 the period, Part I the payee, Part II the payor and Part III the amounts (BIR Form 2307, January 2018).
The parts, in one line each
- Item 1, For the Period: first and last day of the quarter, not the issue date. - Part I, Payee: the person who was paid and had tax withheld (TIN, name, registered address). - Part II, Payor: you, the one who paid and withheld. - Part III: one row per ATC with the gross income for the 1st, 2nd and 3rd month of the quarter, the total and the tax withheld. - Signatures: the payor signs; the payee signs the Conforme line.
Example 1: professional fees
Juan Dela Cruz, a freelance accountant, bills Sample Trading Corp. ₱20,000 a month for July to September 2026.
Item · Sample entry; Item 1, period · 07/01/2026 to 09/30/2026; Part I, payee TIN · 000-000-000-000 (invented); Part I, payee name · DELA CRUZ, JUAN, SANTOS; Part I, address · 1 Sample St., Sample City; Part II, payor TIN · 111-111-111-000 (invented); Part II, payor name · SAMPLE TRADING CORP.; ATC · WI010; Months 1, 2, 3 · 20,000.00 / 20,000.00 / 20,000.00; Total · 60,000.00; Tax withheld · 3,000.00
Why WI010 and 5%: an individual professional whose gross income for the year did not exceed ₱3M is withheld 5% (RR 11-2018, section 2.57.2(A)); the code is on the form. That assumes Juan gave a sworn declaration; without it the rate is higher, so the entry would change. 5% of 60,000.00 is 3,000.00.
Example 2: rent
Maria Sample leases an office space to Sample Trading Corp. for ₱15,000 a month.
Item · Sample entry; Item 1, period · 07/01/2026 to 09/30/2026; Part I, payee TIN · 000-000-000-001 (invented); Part I, payee name · SAMPLE, MARIA, REYES; ATC · WI100; Months 1, 2, 3 · 15,000.00 / 15,000.00 / 15,000.00; Total · 45,000.00; Tax withheld · 2,250.00
Why WI100 and 5%: rent of real property used in business is withheld 5% (RR 11-2018, section 2.57.2(B)). 5% of 45,000.00 is 2,250.00.
Check your own against these
- Gross amounts, not net of tax. - Payee in Part I, payor in Part II, not swapped. - If one payee has two ATCs, each ATC is its own row (ATC codes). - Issued within 20 days from the close of the quarter (RR 11-2018, section 2.58(B)): October 20, 2026 for this example.
Related: how to fill out BIR Form 2307, from Excel for many payees, 2307 vs 2306.
Questions
Are the TINs in this sample real? No. They are invented placeholders. Use the TINs from your payee's certificate of registration.
Do I put the tax withheld or the tax due? The tax withheld for the quarter, on the row of its ATC. In the sample it is the total times the rate.
Who signs the sample? The payor signs over the printed name with title and TIN, and the payee signs the Conforme line (BIR Form 2307).
Does PhilForms file this with BIR? No. It only fills the form. You sign it and give it to the payee.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.