Tax Alert No. 53 [Revenue Memorandum Circular (RMC) No. 117-2021 dated 24 November 2021]

Clarification on the Manner of Submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations (RR) No. 16-2021

The Commissioner of Internal Revenue has issued RMC No. 117-2021 to clarify the provisions of RR No. 2-2015 on the submission of soft copies, instead of hard copies of Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) and Certificate of Compensation Payment/Tax Withheld for Compensation Payment With or Without Tax Withheld (BIR Form No. 2316) (collectively referred to as “Certificates”) using the Digital Versatile Disk-Recordable (DVD-R).

The RMC provided the following clarifications:

• The Certificates may still be submitted by taxpayers in DVD-R form, in addition to other modes or submission facilities that are currently available (e.g., electronic Audited Financial Statement [eAFS] System, Universal Storage Bus [USB] memory stick or other similar storage devices in the absence of DVD-Rs).
• All of these available devices, modes and facilities may likewise be availed of for the submission of the Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income) and Certificate of Final Tax Withheld At Source (BIR Form No. 2304 and 2306, respectively).
• In case a mode or submission facility will be used by the taxpayer for the submission of these forms, the file format, naming conventions and other requirements of revenue issuances governing the selected mode or facility shall be strictly complied with. Hence, if the DVD-R or the USB shall be used, the requirements of RR No. 2-2015 shall be complied with. In case of eAFS System, the provisions of RMC Nos. 49-2020, 82-2020 and 44-2021 shall be observed instead.
• Taxpayers are prohibited to use multiple modes/facilities in one given period of submission. Only one mode or facility shall be used in the submission of both Certificates.

You may access the full version of the Circular through the BIR website.