Withholding Tax Reports - Philippines

The Withholding Tax SuiteApp provides the following withholding tax reports for the Philippines:

Certificate of Creditable Tax Withheld at Source (Form 2307)
Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) (Form 1601-E)
Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) (Form 1601-EQ)
Quarterly Alphalist of Payees (QAP)
Summary Alphalist of Withholding Tax Agents/Payors of Income Payments subjected to Creditable Withholding Tax at Source (SAWT)

Online Filing of Withholding Tax Reports

The Philippines tax agency, Bureau of Internal Revenue, issued Revenue Regulations No. 1-2014 which requires the electronic submission of the alphabetical list of payees of income payments as attachment to tax returns filed online.

With the Withholding Tax SuiteApp, you can generate the Quarterly Alphalist of Payees (QAP) and Summary Alphalist of Withholding Taxes (SAWT) reports in DAT format as prescribed by the BIR.

Note:

When available, the Withholding Tax SuiteApp uses the information saved on the Tax Filing Setup page (from International Tax Reports) in the QAP and SAWT report DAT files. Make sure the information you entered on the Tax Filing Setup page complies with the requirements of the BIR Alphalist Data Entry and Validation Module. For more information, see Setting Up Tax Filing for the Philippines.

When you generate the QAP or SAWT report, click the Export - DAT button to export a DAT file of the report. The generated DAT file can be attached to tax returns for online tax filing.

Certificate of Creditable Tax Withheld at Source (Form 2307)

The Certificate of Creditable Tax Withheld at Source (Form 2307) is a certificate issued by payors of income to the payee, showing the amount paid and the amount of tax withheld from income payments that are subject to creditable tax. This certificate is submitted by the payee to the Bureau of Internal Revenue to claim a tax credit or refund.

The Form 2307 is part of the implementation of the Philippine Tax Reform for Acceleration and Inclusion (TRAIN) Law.

To generate Form 2307:

Go to Reports > Withholding Tax > Withholding Tax Reports.
In the Subsidiary field, select a Philippine subsidiary.
In the Reports field, select Form 2307.
Select the tax period for the report.
Select the tax type used for creditable withholding tax.
Select a Vendor (Payee).
Click the Refresh button to load the report based on your selected criteria.

Important:
Click Refresh each time you change the reporting criteria (tax period, tax type, or vendor).
If you want to generate a report that includes only selected transactions from the vendor, click the Select Transactions button.
- Transactions with a checked box are included in the report. To exclude a transaction, clear the box next to it. To exclude all transactions on the current page, clear the box in the column header.
- To select a page to view, use the paging toolbar at the bottom of the page. Click the arrows to go to the next page, or type the page number and press Enter.
- Click Save to save your selected transactions.
Upon saving, the report will reload to show only your selected transactions.
Fill out the information as required in the manual input fields, such as:
- Taxpayer Identification Number
- Payee’s Name
- Registered Address
- Zip Code
- Foreign Address (if applicable)
Under Signatory Details:
- Payor/Authorized Representative/Tax Agent
- Tax Agent Accreditation No./Attorney's Roll No.
- Payee/Authorized Representative/Tax Agent
- Tax Agent Accreditation No./Attorney's Roll No.
To download a PDF file of the Form 2307 containing all selected transactions, click Print.
To download individual forms for each transaction in the report, click Print Individual 2307. A compilation of the individual Form 2307 for each transaction will be generated in a single PDF file.

Note:
If you want to print individual Form 2307 for each transaction, you should set the tax period to one month to avoid performance issues.

Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) (Form 1601-E)

The Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded) or Form 1601-E is the form used for the monthly filing and payment of creditable (expanded) withholding tax, prior to the implementation of TRAIN Law (RA No. 10963)

To generate Form 1601-E:

Go to Reports > Withholding Tax > Withholding Tax Reports.
Select a Philippines subsidiary in the Subsidiary field or select Philippines in the Nexus field.
In the Reports field, select Form 1601-E.
Select the tax period for the report.
Select the tax type used for creditable withholding tax.
Click Print to download a PDF file of the report.

Important:
Click Refresh each time you change the reporting criteria (tax period or tax type).

Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) (Form 1601-EQ)

Under the TRAIN Law (RA No. 10963), the creditable (expanded) withholding tax return is due quarterly, and remitted through the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) (Form 1601–EQ). Remittance is done on or before the last day of the month following the close of the calendar quarter.

To generate Form 1601-EQ:

Go to Reports > Withholding Tax > Withholding Tax Reports.
Select a Philippines subsidiary in the Subsidiary field or select Philippines in the Nexus field.
In the Reports field, select Form 1601–EQ.
Select the tax period for the report.
Select the tax type used for creditable withholding tax.
Click Print to download a PDF file of the report.

Important:

Click Refresh each time you change the reporting criteria (tax period or tax type).

Quarterly Alphalist of Payees (QAP)

The Quarterly Alphalist of Payees (QAP) is a consolidated alphabetical listing of income earners from whom a part of income was withheld as tax and remitted by the income payors to the Bureau of Internal Revenue.

This list is submitted by the income payor as an attachment to tax returns filed for a specified period. The list shows, among others, the registered name of the income payees, and their tax identification numbers (TIN), as well as the nature and amounts of income paid.

To generate a QAP:

Go to Reports > Withholding Tax > Withholding Tax Reports.
In the Subsidiary field, select a Philippines subsidiary.
In the Reports field, select Quarterly Alphalist of Payees (QAP).
Select the tax period for the report.
Select a tax type to generate a report for. Only tax types of the nexus associated with the subsidiary are available for selection.
Click Submit.
When the report is displayed, click any of the following options:
- Print PDF
- Export - CSV
- Export - DAT
- Return to Criteria

Summary Alphalist of Withholding Tax Agents/Payors of Income Payments subjected to Creditable Withholding Tax at Source (SAWT)

The Summary Alphalist of Withholding Tax Agents/Payors of Income Payments subjected to Creditable Withholding Tax at Source (SAWT) is a consolidated alphabetical listing of withholding agents from whom income was earned or received, and subjected to withholding tax.

This list is submitted by the recipient of the income as an attachment to tax returns for a specified period. The list shows, among others, total amounts of income/gross sales/gross receipts, and claimed tax credits taken from all Certificates of Creditable Withholding Tax at Source (BIR Form No. 2307) issued by the income payors.

To generate a SAWT:

Go to Reports > Withholding Tax > Withholding Tax Reports.
In the Subsidiary field, select a Philippines subsidiary.
In the Reports field, select Summary Alphalist of Withholding Taxes (SAWT).
Select the tax period for the report.
Select the tax type used for creditable withholding tax. Only tax types of the nexus associated with the subsidiary are available for selection.
Click Submit.
When the report is displayed, click any of the following options:
- Print PDF
- Export - CSV
- Export - DAT
- Return to Criteria