Annex C is a sworn declaration signed by an authorized company representative to attest to the electronic copies of BIR Forms 2307 and/or 2316 submitted with an employer’s reportorial materials. It is not an employee’s income tax return and does not calculate tax. The form is associated with BIR Revenue Regulations No. 2-2015.
What Annex C declares
The one-page BIR template identifies the representative and the company, then records details about the electronic submission, including the number of DVD-Rs and forms and the period covered. The representative attests that the media contents conform to BIR specifications and that the soft copies are complete and exact copies of the originals. The form ends with a declaration under penalties of perjury, the representative’s signature and TIN, and notarial fields. See the BIR RR 2-2015 Annex C PDF.
The DVD-R wording belongs to the template. It should not be treated by itself as proof that DVD-R remains the required submission medium; follow the BIR instructions applicable to the relevant filing year.
Who signs Annex C—and how it differs from Form 2316
An authorized representative of the employer company signs Annex C and completes its jurat and notarial portion. The employee does not sign Annex C. The declaration concerns the employer’s submitted electronic copies, not the employee’s personal tax computation.
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Form 2316 is a separate employee tax certificate. The employee’s signature on that form is distinct from the employer representative’s signature and notarization on Annex C. BIR Revenue Memorandum Circular 29-2024 says that copies of Form 2316 without the concerned employee’s signature, an accommodation made during the pandemic, would “no longer be allowed,” particularly for employees qualified for substituted filing.
How Annex C fits into substituted filing
In RMC 29-2024, the BIR identifies two documents for uniformity in the reportorial submission associated with Form 2316:
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- Annex C: the employer representative’s sworn declaration covering the electronic Form 2307 and/or 2316 copies.
- Annex F: the Certification of the List of Employees Qualified for Substituted Filing of their Income Tax Return.
They serve different purposes and should not be conflated. Substituted filing concerns eligible employees’ income tax return filing; Annex F certifies the relevant employee list, while Annex C attests to the submitted electronic copies. PwC Philippines’ 2021 explanation describes substituted filing as applying to employees with purely compensation income, one Philippine employer during the calendar year, and correct withholding. It says an eligible employee signifies the choice by signing the declaration portion of Form 2316. Because that explanation predates later BIR circulars, use current BIR instructions for the filing year.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Employer delivery and RDO submission are different steps
A BIR response published through the Philippine FOI portal describes the employer furnishing Form 2316 to the employee and submitting Annex C and Annex F to the Revenue District Office (RDO). In that response’s context, the employer furnishes Form 2316 by January 31 of the succeeding calendar year, or, if employment ends earlier, on the day of the last compensation payment; it describes the RDO submission as due by February 28 of the following year. These dates are guidance from the cited response, not a guarantee of the deadline for every filing year. Check the current BIR issuance for applicable deadlines, extensions, and submission mechanics.
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What to verify before completing or filing it
- Use the Annex C template and accompanying instructions applicable to the filing year.
- Confirm who is authorized to make the declaration on behalf of the employer and ensure the company and representative details are accurate.
- Check that the forms and covered period identified in the declaration match the actual electronic copies and reportorial submission.
- Keep the Annex C attestation separate from employee signatures on Form 2316 and from the Annex F employee-list certification.
- Confirm the BIR’s current requirements for file format, media, notarization, and RDO submission rather than relying solely on the 2015 template or earlier filing procedures.
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