BIR 2307: Certificate of Creditable Tax Withheld at Source
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Where this form comes from
The blank form was taken from a BIR website on the .gov.ph domain, so the copy you fill is the agency’s own.
- Official download
- bir-cdn.bir.gov.ph
- Edition
- Jan 2018
- Source last checked
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Guide to this form
BIR 2307 vs 2306: creditable vs final tax certificate
BIR 2307 certifies creditable tax the payee can claim; BIR 2306 certifies final tax. Who issues each, who uses it, and which one you need.
Read the full guide · updated October 16, 2026
BIR 0619-E and 1601-EQ: expanded withholding tax, monthly and quarterly
Expanded withholding tax in plain words — the monthly 0619-E, the quarterly 1601-EQ, how they tie to your 2307s and the QAP, and the deadlines.
Read the full guide · updated October 12, 2026
How to fill out BIR Form 1701Q (8% and graduated rates)
Fill BIR Form 1701Q for freelancers on the 8% rate or graduated rates — who files, the May/Aug/Nov dates, the P250,000 reduction, 2307 credits, item by item.
Read the full guide · updated October 12, 2026
BIR 2307 ATC codes: which one for rent, professional fees, contractors, goods
BIR 2307 ATC codes for professional fees, rent, contractors and suppliers, with the rate for each and the payments where the code applies.
Read the full guide · updated October 16, 2026
Can you e-sign BIR Form 2307? RMC 29-2021 explained
RMC 29-2021 lets a withholding agent e-sign the 2307 without BIR approval: latest form, payee signature, issued once, re-issues marked RE-PRINT.
Read the full guide · updated October 16, 2026
BIR Form 2307 from Excel: one PDF per payee
Issue a quarter's BIR Form 2307 for every payee from one spreadsheet (CSV): the columns, one certificate per payee and ATC, the 20-day deadline.
Read the full guide · updated October 16, 2026
How to fill out BIR Form 2307 (and what to do with it)
BIR Form 2307 step by step — who issues it, the 20-day deadline after each quarter, the ATC codes people mix up, and how the payee uses it on the 1701Q.
Read the full guide · updated October 12, 2026
BIR Form 2307 sample, filled up: professional fees and rent
A BIR Form 2307 filled up with clearly fake data, once for professional fees and once for rent, with each part explained.
Read the full guide · updated October 16, 2026