(NAR) VOL. 26 NO. 1/ JANUARY - MARCH 2015
"Section 2. MANDATORY SUBMISSION OF SUMMARY ALPHALIST OF WITHHOLDING AGENTS OF INCOME PAYMENTS SUBJECTED TO CREDITABLE WITHHOLDING TAXES (SAWT) BY THE PAYEE/INCOME RECIPIENT AND OF MONTHLY ALPHALIST OF PAYEES (MAP) SUBJECTED TO WITHOLDING TAX BY THE WITHHOLDING AGENT/INCOME PAYOR AS ATTACHMENT TO THEIR FILED RETURNS.
A. xxx B. xxx C. xxx D. Returns required to be filed with SAWT and Certificate of Creditable Tax Withheld at Source
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Provided, however, that the SAWT shall be submitted through the applicable modes of submission prescribed under RR No. 1-2014, using the data entry and validation module of the BlR. On the other hand, in lieu of the submission of hard copies of Certificate of Creditable Tax Withheld at Source (BlR Form No. 2307) as an attachment to SAWT, the following procedures shall be strictly observed:
- Scan the original copies of BIR Form No. 2307 through a scanning machine or device;
- Store the soft copies of BIR Form No. 2307 using the "PDF" file format with the filenames alphabetically arranged in a Digital Versatile Disk-Recordable (DVD-R). The filename shall contain the following information separated by an underline;
- BIR-registered name of the taxpayer-payor;
- Taxpayer identification Number (TIN), including the head office code or branch code of the payor, whichever is applicable; and
- Taxable Period.
Example: Rizal Mfg. Corp._131885220000_09312014);- Label the DVD-R containing the soft copies of the said BIR forms in accordance with the format prescribed in Annex "A" of these Regulations; and
- Submit the duly accomplished DVD-R to the BIR Office where the taxpayer is duly registered, together with a notarized Certification, using the format in Annex "C" of these Regulations, duly signed by the authorized representative of the taxpayer certifying that the soft copies of the said BIR form contained in the DVD-R are the complete and exact copies of the original thereof.
E. xxx"
With respect to the provisions of Section 2.83 of RR 2-98, as amended by RR No. 11-2013, the same are hereby further amended to read as follows:
"Sec. 2.83. Statements and Returns. –xxx xxx xxx
However, in cases covered by substituted filing, the employer shall furnish each employee with the original copy of BlR Form No. 2316 and, in lieu of the submission of hard copies of the duplicate original thereof, the following procedures shall be strictly observed:
- Scan the duplicate original copies of BIR Form No. 2316 through a scanning machine or device;
- Store the soft copies of BIR Form No. 2316 using the "PDF" file format with the filenames alphabetically arranged in a Digital Versatile Disk- Recordable (DVD-R). The filename shall contain the following information:
- Surname of the employee;
- Taxpayer identification Number (TIN) of the employee; and
- Taxable Period.
Example: Dela Cruz_l31885220000 12312014;- Label the DVD-R containing the soft copies of the said BlR forms in accordance with the format prescribed in Annex "B" of these Regulations; and
- Submit the duly accomplished DVR-R to the BlR Office where the taxpayer is duly registered not later than February 28 following the close of the calendar year, together with a notarized Certification prepared according to the format in Annex "C" of these Regulations and duly signed by the authorized representative of the taxpayer certifying that the soft copies of the said BIR form contained in the DVD-R are the complete and exact copies of the original thereof.
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