BIR 2307: a clean list, every line checked.
What to keep from each certificate, the rates worth checking, and a free template.
A BIR Form 2307 is the certificate your customer gives you when they withhold tax from what they pay you. You use the tax withheld as a credit against your own income tax, so each one is money.
What to keep from every certificate
| Column | What goes in it |
|---|---|
payor | The one who withheld the tax, as printed |
tin | Their TIN, all digits |
address | Their registered address |
period_from, period_to | “For the period” at the top, as YYYY-MM-DD |
atc | The ATC code on the income line, such as WC158 or WC160 |
nature | The description of the income payment |
income | The total income payment on that line |
withheld | The total tax withheld on that line |
Download the Excel template or the CSV. One row per income line; one certificate can have several.
Which quarter does it belong to?
The quarter of the period the certificate covers, not the day it reached your desk. A certificate for June that arrives in September is a Q2 credit. This is the most common mistake we see, and the checker flags it.
Rates worth checking
For these ATCs the withheld amount should equal the income times the rate, to within a peso:
| ATC | Rate | Usually |
|---|---|---|
| WC158 / WI158 | 1% | Goods, by a top withholding agent |
| WC160 / WI160 | 2% | Services, by a top withholding agent |
| WC100 / WI100 | 5% | Rent |
| WI010 | 5% or 10% | Professional fees, individual |
| WC010 | 10% or 15% | Professional fees, company |
Other codes are only sense-checked. Rates change, so confirm the ATC against the BIR’s current table.
Let a free AI do the typing
Photograph each certificate, paste our prompt into Gemini, Grok or ChatGPT, and you get this list back. Then drop the list into the checker: it finds a missing TIN, an amount that does not match the ATC rate, the same certificate twice, and certificates that belong to another quarter.
Questions
Can I use the template for a SAWT?
Yes. The list is exactly what a SAWT is built from: one line per payor and ATC, with the income and tax withheld.
What if the certificate has no TIN?
Ask the customer for a corrected copy. A line without a TIN cannot go on a SAWT.
Skip the hard part
Photograph the papers. ClockIN checks every line and makes the files.