Free Download BIR Form 2307 – Certificate of Creditable Tax Withheld at Source

What is BIR Form 2307?

BIR Form 2307 is a tax certificate issued to individuals or businesses whose income is subject to withholding tax. It serves as proof that a percentage of your income was already withheld and paid to the BIR by the payor (your client or customer).

This document is essential for freelancers, consultants, agencies, and suppliers who receive payments from corporations or government entities.

When Do You Use It?

When filing your income tax returns (1701Q, 1701, 1702)
To claim tax credits from the income already withheld
When submitting financial statements or audits
Required by some clients for compliance purposes

Who Issues It?

Your client or payor—the company or agency that hired your services—is responsible for issuing BIR Form 2307 every time they withhold a percentage of your pay. They must give it to you every quarter.

BIR form 2307 Download

What’s in BIR Form 2307?

Your name and TIN (Payee)
The client’s name and TIN (Payor)
Period covered (e.g., Q1, Q2, etc.)
Income amount and tax withheld per month
Alphanumeric Tax Code (ATC) related to the type of service rendered

You can use multiple 2307s as attachments to your Annual Income Tax Return.

Common ATC Codes Found in 2307

ATC Code	Description
WI010	Professional fees (lawyers, CPAs, architects, etc.)
WI040	Talent fees and entertainers
WI060	Real estate service practitioners
WI080	Management/technical consultancy
WC010	Supplier of goods – top withholding agent
WC060	Supplier of services – top withholding agent

Important Reminders

You must keep all 2307 forms issued to you within a taxable year.
Only registered withholders (like companies and government agencies) are required to issue this.
For income not subject to withholding, a different form is used (see: BIR Form 2304).

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