Summary
RMC No. 117-2021 clarifies how BIR Form Nos. 2307 and 2316 are submitted under Revenue Regulations No. 16-2021.
CollapseExpand
Key points
- What RR No. 16-2021 changed. RR No. 16-2021 amended RR No. 2-2015, which prescribed soft copy submission on DVD-R. The new rule requires scanning the original forms, storing the soft copies in the file format and naming convention of the chosen BIR mode, and submitting them under the issuances for that mode.
- DVD-R not discontinued. DVD-R submission continues, and other BIR facilities such as the eAFS System are also available. For BIR Form No. 2316, RMC No. 24-2019 requires a USB memory stick or similar device when DVD-Rs are unavailable.
- Other devices and forms. A USB memory stick or similar device may also be used for BIR Form No. 2307. All these modes may be used for BIR Form Nos. 2304 and 2306.
- Governing rules. The file format and naming rules of the chosen mode apply strictly. For DVD-R or USB, RR No. 2-2015 applies, and for the eAFS System, RMC Nos. 49-2020, 82-2020 and 44-2021 apply.
- One mode per period. A taxpayer may use any mode in a given period but may not use multiple modes in one submission period. Only one mode is used for both Certificates.
Who is affected
- Taxpayers submitting BIR Form Nos. 2307, 2316, 2304 and 2306
Deadlines and effectivity
- Only one submission mode per submission period
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.