The Bureau of Internal Revenue (BIR) has recently released Revenue Regulation (RR) 16-2021 to further amend the pertinent provisions on the manner of submission of copies of BIR Forms 2307 and 2316.
RR 16-2021 provides that only scanned copies of the Certificate of Creditable Tax Withheld at Source (BIR Form 2307) and the Certificate of Compensation Payment (BIR Form 2316) shall be accepted by the BIR.
Taxpayers should therefore 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. Taxpayers have the option to submit through DVD or through eAFS.
Submission through DVD shall be done by storing the soft copies of BIR Forms 2307 and 2316 using PDF file format with the filenames alphabetically arranged in the DVD-R. The filename must contain the following:
a. BIR Form 2307 – Name of the taxpayer-payor, Tax Identification Number (TIN), and taxable period
b. BIR Form 2316 – Surname of the employee, TIN and taxable period.
On the other hand, taxpayers may submit BIR Form 2307 through the eAFS system of the BIR which can be accessed through the BIR webpage. Naming conventions, as provided under Revenue Memorandum Circular (RMC) 49-2020, shall be followed before uploading.
Please be guided accordingly.
Source:
P&A Grant Thornton