RR No. 16-2021: Further amends pertinent provisions of RR No. 2-2006 and No. RR 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316

Key points

1. BIR Form No. 2307 with the SAWT. The Summary Alphalist of Withholding Agents of Income Payments Subjected to Creditable Withholding Taxes (SAWT) is submitted through the modes under RR No. 1-2014, using the BIR data entry and validation module. Instead of hard copies of the Form No. 2307 attachment, filers scan the originals, store soft copies in the prescribed file format and naming conventions, and submit them under the issuances for the chosen mode.
2. BIR Form No. 2316 under substituted filing. The employer gives each employee the original copy of Form No. 2316. In place of hard copies of the duplicate original, the employer follows the same three steps: scan, store soft copies and submit them.
3. Provisions amended. Section 2.D and E of RR No. 2-2006 and Sec. 2.83 of RR No. 2-98, as amended by RR No. 11-2013, are amended. The requirements apply to all taxpayers whether or not registered with the Large Taxpayers Service.

Who is affected

• Taxpayers submitting the SAWT with BIR Form No. 2307
• Employers under substituted filing