BIR form 2307

Fill BIR Form 2307 for every payee in one batch

BIR Form 2307 is the certificate a withholding agent issues to a supplier, contractor or professional whose payments it withheld expanded (creditable) withholding tax from. The payee uses it to claim that tax as a credit on their own return. A business with many suppliers issues a stack of them every quarter, and BoltPDF fills them all from one CSV.

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Form
BIR Form 2307: Certificate of Creditable Tax Withheld at Source
Issued by
Bureau of Internal Revenue (Philippines)
Who uses it
Businesses that withhold expanded withholding tax from payments to suppliers, contractors and professionals, and the bookkeepers who issue the certificates for them.

What goes on a 2307

Every payee, every quarter

Download the form’s sample CSV from BoltPDF and paste in the quarter’s payments from your books, one row per payee with the amounts by month and ATC. Import it, generate the batch, and download a ZIP with a filled 2307 for every supplier and professional. Your client’s own TIN, name and address go down their columns once, so they’re the same on every certificate.

Keep the supplier list once

Save each supplier as a record with their TIN, registered name and address. Next quarter, only the amounts change, and the same values fill any other BIR form that asks for them.

Questions about BIR Form 2307

Who issues BIR Form 2307?

The withholding agent: the business that paid the supplier or professional and withheld expanded withholding tax from the payment. The payee keeps it to claim the tax withheld as a credit.

Can I make 2307s for all suppliers from a spreadsheet?

Yes. Export the quarter's payments with one row per payee, import the CSV, and BoltPDF fills a 2307 for each row, downloaded together as a ZIP.

Can I reuse supplier details every quarter?

Yes. Save each supplier as a record once, with their TIN, registered name and address, and only the quarter's amounts change.

Related forms

BIR Form 1601-C
Monthly Remittance Return of Income Taxes Withheld on Compensation
BIR Form 2551Q
Quarterly Percentage Tax Return

Last updated October 11, 2026. BoltPDF fills the form's official PDF. Check the BIR's instructions for the current revision and how to file it.