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BIR Revenue Regulations (RR) No. 2-2015 amended rules for submitting copies of Forms 2307 and 2316, but it is not the last word on the procedure. RR No. 16-2021 later revised the submission mechanics, and Revenue Memorandum Circular (RMC) No. 117-2021 clarified that DVD-R submission was not discontinued. The available route and its file rules depend on the submission mode or facility you choose, so check the latest Bureau of Internal Revenue (BIR) issuances before filing.
What RR No. 2-2015 covered
RR No. 2-2015 amended provisions of RR No. 2-2006 and RR No. 11-2013 concerning copies of two withholding-tax certificates:
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- BIR Form 2307: Certificate of Creditable Tax Withheld at Source.
- BIR Form 2316: Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld.
The 2015 rules addressed the manner of submitting copies, including a procedure involving scanned Form 2307 copies stored as PDFs and submitted on DVD-R with a certification. The exact original wording and any annex requirements should be checked in the BIR’s RR No. 2-2015 PDF before relying on a specific technical requirement.
How the submission procedure changed
On August 3, 2021, the BIR listed RR No. 16-2021, which further amended the earlier rules on submitting Forms 2307 and 2316. Rather than treating one file format and naming scheme as universal, RR No. 16-2021 ties those details to the BIR submission mode or facility selected. Its process is to scan the original certificate, store the soft copy using the format and naming conventions prescribed for the available mode or facility, and submit it under the issuances governing that route. See the BIR text of RR No. 16-2021 and the BIR regulations index.
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Available routes described by the BIR
RMC No. 117-2021, dated November 19, 2021, clarifies that RR No. 16-2021 did not discontinue DVD-R. It also identifies other modes or BIR facilities, including eAFS, and discusses USB or similar devices for the certificates. Each route has its own governing requirements; the circular does not establish one universal format or filename that applies across all routes.
| Route or medium | What the circular establishes | What to verify |
|---|---|---|
| DVD-R | RMC No. 117-2021 says DVD-R submission was not discontinued. | Follow the requirements governing DVD-R for the relevant certificate and period. |
| eAFS | Named as one of the available BIR facilities. | Check eAFS instructions for accepted formats, filenames, and supporting documents. |
| USB or similar device | The circular discusses USB or similar devices for Form 2316 in line with RMC No. 24-2019, and says they may also be used for Form 2307. | Check the applicable issuance for the certificate and submission period. |
These are options described in the 2021 circular, not confirmation that every route remains available under the rules in force today. Read RMC No. 117-2021 alongside current BIR instructions before choosing a route.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Can you use different modes for Forms 2307 and 2316?
RMC No. 117-2021 says a taxpayer may use different modes in different submission periods, but may not combine multiple modes or facilities within one given period. Use one mode or facility for both Forms 2307 and 2316 for that period, following the selected route’s applicable requirements.
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What to check before submitting
- Identify the submission period and which certificates—Form 2307, Form 2316, or both—are involved.
- Check the latest BIR issuances and instructions for the period; the documents cited here do not establish the complete legal status after their publication.
- Select one permitted mode or facility for both certificates in that period.
- Use that route’s prescribed file format, naming convention, and supporting-document requirements.
- Retain the certificates and evidence of submission according to the applicable rules.
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