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Sworn Declaration Annex C is a Philippine Bureau of Internal Revenue (BIR) declaration associated with Revenue Regulations (RR) No. 2-2015. Its available template is for an authorized representative certifying details about scanned copies of BIR Forms 2307 and 2316 submitted on DVD-R, including that the copies are complete and exact. That historical wording does not, by itself, prove that DVD-R is accepted or required for every filing today.
What is Annex C under RR No. 2-2015?
RR No. 2-2015 concerns submission of copies of BIR Forms 2307 and 2316. The BIR’s 2015 Revenue Regulations index identifies the regulation and lists Annex C among its materials.
Annex C is a sworn declaration accompanying the submitted copies; it is not Form 2307 or Form 2316 itself. The available copy of the declaration is hosted by a third party, rather than in the reviewed BIR index. It describes a certification made by an authorized representative about the scanned forms and the media on which they are submitted.
What does the declaration certify?
The available template asks the declarant to provide the relevant regulation, the number of discs, the number of scanned forms, and the period covered. It also calls for attestations that the discs conform to BIR specifications and that the soft copies are complete and exact copies of the originals.
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The declaration is made under penalties of perjury. Its visible text includes a signature and TIN block and a notarial jurat. Because this description relies on a third-party-hosted copy, check any version supplied by the BIR or your Revenue District Office (RDO) before relying on the wording or using a form for a current filing.
Does Annex C still require DVD-R?
The available template explicitly refers to DVD-R. But that historical template does not establish that DVD-R is the accepted medium for every current submission, or that the same submission method applies in every situation.
BIR Revenue Memorandum Circular (RMC) No. 29-2024 identifies Sworn Declaration (Annex C) under RR No. 2-2015 among the documents for the circular’s specified Form 2316 submission process. It does not establish a universal DVD-R requirement. Check the current instructions for your filing and confirm the accepted medium or electronic channel, attachments, and local submission procedure with the relevant RDO. The circular is available from the BIR at RMC No. 29-2024.
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What to check before submitting
- Use the right filing instructions: Determine whether your submission falls within the process addressed by RMC No. 29-2024 or another current BIR procedure.
- Confirm the format and channel: Ask your RDO what media or electronic submission method it currently accepts; do not buy or prepare DVD-Rs based only on the historical template.
- Reconcile the declaration with the files: If Annex C is required, make sure the counts and covered period you declare match the copies being submitted, and verify that the copies are complete and exact.
- Verify the current form and attachments: Obtain the applicable version and attachment list from the BIR or your RDO, especially if you have only found a third-party copy.
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