RR No. 2-2015: Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316

Key points

1. SAWT and Form 2307. The Summary Alphalist of Withholding Agents of Income Payments Subjected to Creditable Withholding Taxes (SAWT) is submitted through the modes prescribed under RR No. 1-2014, using the BIR’s data entry and validation module. Scanned copies of BIR Form No. 2307, in DVD-R, replace the hard copies attached to the SAWT.
2. Substituted filing and Form 2316. In substituted filing, the employer gives each employee the original copy of BIR Form No. 2316. Scanned copies of the duplicate original are submitted to the BIR in DVD-R instead of hard copies, following the procedures in the Regulations.
3. Who must comply. All taxpayers registered with the Large Taxpayers Service (LTS) must strictly comply. A non-LTS taxpayer registered under a Revenue District Office may comply by option, but once it does, it can no longer submit hard copies.

Who is affected

• Taxpayers registered with the Large Taxpayers Service
• Non-LTS taxpayers registered with a Revenue District Office (optional)
• Employers using substituted filing