---
title: "BIR Form 2307: What It Is, Filled-In Sample, and How to Fill It Out"
description: "*By Lumeng Lim · Reviewed by Lumeng Lim. Last checked against BIR sources: 19 October 2026.* **BIR Form 2307 is a receipt for tax that was held back from a payment.** When a business pays a supplier and keeps a…"
url: "https://resources.oojeema.com/docs/bir-form-2307/"
updated: "2026-10-19"
category: Taxes
---

# BIR Form 2307: What It Is, Filled-In Sample, and How to Fill It Out

*By Lumeng Lim · Reviewed by Lumeng Lim. Last checked against BIR sources: 19 October 2026.*

**BIR Form 2307 is a receipt for tax that was held back from a payment.** When a business pays a supplier and keeps a small part of the payment as withholding tax, it gives the supplier a 2307. The supplier then uses that 2307 to lower the tax it pays later. Below you'll find the official BIR PDF, a filled-in sample with made-up data, and a field-by-field walkthrough.

## Get the official blank form

- [Download BIR Form 2307 (January 2018 ENCS) from the BIR website](https://bir-cdn.bir.gov.ph/local/pdf/2307%20Jan%202018%20ENCS%20v3.pdf) (PDF)
- All current forms: [BIR Forms page](https://www.bir.gov.ph/bir-forms)

Use the BIR's own file. Copies passed around in group chats are sometimes older versions.

## Why 2307 exists (the short story)

Think of it like a deposit. Say your small restaurant rents a space for ₱20,000 a month. The law asks you, the tenant, to hold back 5% (₱1,000) and pay that ₱1,000 to the BIR on the landlord's behalf. Your landlord receives ₱19,000 in cash, plus a 2307 showing the ₱1,000 already paid. When the landlord files its own income tax return, that ₱1,000 counts as tax already paid. Nobody loses money; the 2307 is simply the proof.

A few words you'll see a lot:

- **Payor**: the one paying and withholding (in the example, the restaurant).
- **Payee**: the one receiving the payment (the landlord).
- **EWT (expanded withholding tax)**: the small percentage held back from certain payments, like rent or professional fees.
- **ATC (alphanumeric tax code)**: a short code that tells the BIR what kind of payment it was, for example WC100 for rent paid to a corporation.

## Filled-in sample (fictitious data)

![Filled-in BIR Form 2307 sample with fictitious company names and TINs, marked SAMPLE](https://resources.oojeema.com/wp-content/uploads/2026/10/bir-form-2307-filled-in-sample.png)

*Everything in this sample is made up. The names and TINs do not belong to any real taxpayer.*

| Item on the form | Sample entry |
| --- | --- |
| Item 1: For the period | 07/01/2026 to 09/30/2026 (Q3 2026) |
| Item 2: Payee TIN | 999-999-999-00000 |
| Item 3: Payee's name | Halimbawa Leasing Corp. |
| Item 4: Payee's registered address | Quezon City (sample) |
| Item 6: Payor TIN | 888-888-888-00000 |
| Item 7: Payor's name | Sample Kainan Restaurant Inc. |
| Item 8: Payor's registered address | Makati City (sample) |

**Part III: Details of monthly income payments and taxes withheld**

| Income payment | ATC | 1st month (Jul) | 2nd month (Aug) | 3rd month (Sep) | Total | Tax withheld for the quarter |
| --- | --- | --- | --- | --- | --- | --- |
| Rental of real property used in business | WC100 | ₱20,000.00 | ₱20,000.00 | ₱20,000.00 | ₱60,000.00 | ₱3,000.00 |
| **Total** |  | ₱20,000.00 | ₱20,000.00 | ₱20,000.00 | ₱60,000.00 | ₱3,000.00 |

Where does ₱3,000 come from? Rent on real property used in business is subject to 5% expanded withholding tax under [Revenue Regulations No. 11-2018](https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2011-2018.pdf), Sec. 2.57.2(B)(1). So ₱60,000 × 5% = ₱3,000. If the landlord were an individual instead of a corporation, the code would be WI100.

## How to fill out 2307, one part at a time

1. **Item 1, the period.** Write the quarter the payments belong to. One 2307 usually covers one quarter for one payee.
2. **Items 2 to 5, the payee.** Copy the TIN, registered name, and address exactly as they appear on the supplier's BIR registration. The last five digits of the TIN are the branch code (00000 for a head office).
3. **Items 6 to 8, the payor.** This is your own business. Same rule: registered name and full TIN with branch code.
4. **Part III, one row per ATC.** If you paid the same supplier for two kinds of things (say, rent and a professional service), each gets its own row and code.
5. **Month columns.** Put each amount under the month it became payable, meaning the month you recorded it in your books or the supplier issued its invoice, whichever came first. Under the Ease of Paying Taxes rules (RR No. 4-2024), that is when the duty to withhold starts, even if you actually pay later. Not the month you happened to prepare the form.
6. **Use the right base.** Withholding is usually computed on the amount before VAT. If the invoice shows VAT separately, leave the VAT out of the base.
7. **Tax withheld.** Total income payments × the rate for that ATC. Double-check it matches what you actually held back.
8. **Signatures.** The payor (or the person signing for it) signs at the bottom. The payee signs on the "Conforme" line to acknowledge receipt.

**Tip lang:** Bago i-print, i-check muna ang TIN at branch code ng supplier. Isang maling digit lang, kailangan nang ulitin ang certificate. Mas madali i-fix bago ibigay kaysa pagkatapos.

## What must be correct on every 2307

- Payor and payee TIN (with branch code) and registered names
- The ATC that matches the nature of the payment
- Tax withheld that equals the base × the applicable rate
- A period that matches when the payments happened
- Amounts that agree with your books and with what you remitted

## Where 2307 fits with your other BIR filings

The payor remits the withheld tax through the monthly 0619-E and quarterly 1601-EQ returns, and lists payees in the Quarterly Alphalist of Payees (QAP). The payee, on the other side, lists the 2307s it received in its SAWT (Summary Alphalist of Withholding Taxes) when claiming the credit. If the 2307, the 1601-EQ, and the alphalists tell the same story, there's very little for anyone to question. See our [SAWT page](https://resources.oojeema.com/docs/bir-sawt/) for that side of the picture.

## Small mistakes to watch for

- Using a goods code for a service payment, or the other way around
- Computing withholding on the VAT-inclusive amount
- Issuing a 2307 but forgetting to include that amount in the 0619-E or 1601-EQ
- Duplicate or skipped entries in your 2307 log

None of these is a disaster if you catch it early. Fix the source entry, reissue the certificate, and let your supplier know.

## 2307 vs 2306 vs 2316

- **2307**: creditable withholding, the kind the payee can claim as a credit (rent, professional fees, supplier payments).
- **2306**: final withholding, where the tax held back is already the final tax on that income.
- **2316**: for employees' compensation income, not suppliers.

## A simple note to send with the certificate

When you hand over a 2307, include the payment reference and the period covered, and ask the supplier to confirm that the TIN and amounts match their records. A two-line email now saves an amended alphalist later.

## Quick answers

**When do I give the 2307?** Within 20 days after the quarter ends. [RR No. 11-2018](https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2011-2018.pdf) says the payor gives the payee its 2307 within twenty (20) days from the close of the quarter, or together with the payment if the payee asks for it.

**What if I forgot to withhold?** Talk to your accountant before issuing anything. The fix depends on the situation, and it's better to get it right once.

**Is there a penalty for mistakes?** There can be, mostly for not withholding, not remitting, or filing late. Small honest errors are usually fixed by correcting and reissuing. Your accountant or RDO can tell you what applies to your case.

## If you use Oojeema

You can print BIR Form 2307 straight from a purchase or expense where you recorded the withholding. See [How to Print BIR Form 2307 in Oojeema](https://resources.oojeema.com/docs/generating-bir-form-2307/). The 2307 uses the supplier details and withholding you already entered when you recorded the purchase or expense. See how purchases, expenses and BIR forms fit together in [Oojeema's features](https://oojeema.com/features/).

*This page explains the form in plain terms. It isn't tax advice. The taxpayer (or their accountant) prepares and files the returns, so confirm rates and codes for your own transactions with the BIR or your accountant.*

Related: [BIR Form 2550Q](https://resources.oojeema.com/docs/know-your-taxes-2550q/) · [SLSP meaning](https://resources.oojeema.com/docs/know-your-taxes-slsp/) · [BIR forms in Oojeema](https://oojeema.com/bir-forms/)