BIR 2307 — Rent & services

2014 Submit dates

    Submit by For the period starting
  1. Mon, 20 Jan 2014 Tue, 1 Oct 2013
  2. Mon, 21 Apr 2014 Wed, 1 Jan 2014
  3. Mon, 21 Jul 2014 Tue, 1 Apr 2014
  4. 47 days to go   Next submission             for period starting

  5. Mon, 20 Oct 2014 Tue, 1 Jul 2014


BIR 2307 — Quick facts

Purpose

Required by

To be submitted

Form download link

Print instructions

Submission steps

Payment instructions

Due date

Notes

Learn more at


BIR 2307 — Answers to your questions

1. What is the name of the 2307?

  • The name of the 2307 is "Certificate of Creditable Tax Withheld at Source".

2. What is the purpose of the 2307?

  • The purpose of the 2307 is to be issued to each service or rent provider that you withheld taxes from. It shows the breakdown of total payments made and total taxes withheld during the period.

3. How do you submit the 2307?

  • The 2307 has:
    1. No submission to BIR, instead given to each service or rent provider.
    2. Keep one copy for your own records.

4. When is the due date to submit the 2307?

  • The 2307 should be submitted on January 20th, April 20th, July 20th, October 20th (20 days after the end of the quarter — If this day is a Saturday, Sunday or holiday, it must be submitted by the first working day AFTER.) or upon the request of the payee.

5. When is the payment due for the 2307?

  • The 2307 has no payment due.

6. How many copies do you need to submit for the 2307?

  • For the 2307, you must submit 2 copies.

 Notes: Forms must be submitted in triplicate, portrait and in long bond (US folio) size.