Withholding tax on payments to suppliers and landlords (2307 every quarter): your forms
A business that withholds tax when it pays a supplier, a landlord or a professional, and gives each one a 2307.
Forms in this pack: A 2307 for each payee; Monthly remittance of tax withheld; Quarterly return of tax withheld; Annual information return of tax withheld; A 2306 for each payee whose tax was final.
A 2307 for each payee: Every quarter you give each payee a certificate of the tax you withheld from them; they claim it on their own return.
Monthly remittance of tax withheld: For the first two months of each quarter you pay the expanded withholding tax you withheld.
Quarterly return of tax withheld: Each quarter you report the tax you withheld, with the list of payees; its totals must agree with the 2307s.
Annual information return of tax withheld: Every year you report all the payees and the tax withheld from them.
A 2306 for each payee whose tax was final: Only if you withheld FINAL tax (for example on some payments to non-residents); a 2306, not a 2307.
Not for: Someone who RECEIVES 2307s (a freelancer or a supplier): you claim them on your own return — see the 8% or graduated-rate packs.
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
- Fill: A 2307 for each payee
- Fill: Monthly remittance of tax withheld
- Fill: Quarterly return of tax withheld
- Fill: Annual information return of tax withheld
- Fill: A 2306 for each payee whose tax was final
- Guide: BIR 2307 vs 2306: creditable vs final tax certificate
- Guide: BIR 2307 ATC codes: which one for rent, professional fees, contractors, goods
- Guide: Can you e-sign BIR Form 2307? RMC 29-2021 explained
- Guide: BIR Form 2307 from Excel: one PDF per payee
- Guide: BIR Form 2307 sample, filled up: professional fees and rent