RR No. 16-2021 — Further amends pertinent provisions of RR No. 2-2006 and No. RR 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316 (Published in Philippine Star on August 4, 2021)

REPUBLIC OF THE PHILIPPINES BUREAU OFINTERNALREVENUE NNNYYN

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE AUG 03 2025

Quezon City EGORDS-MGT-OIVISION U

June11.202

REVENUE REGULATIONS NO. 16-2021

SUBJECT Further Amending the Pertinent Provisions of Revenue Regulations (RR) 2307 and 2316. No.2-2006 and No.11-2013,as Amended by RR No.2-2015,More Particularly on the Manner of Submission of Copies of BIR Form Nos.

TO :All Internal Revenue Officials,Employees and Others Concerned

Section 245,of the National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promulgated to further amend the pertinent provisions of Revenue Regulations (RR) No.2-2006 and No.11-2013,as amended by RR No.2-2015,more Bureau of Internal Revenue (BIR). particularly on the manner of submission of copies of BIR Form Nos.2307 and 2316 to the SECTION 1. SCOPE.-Pursuant to the provisions of Section 244, in relation to

and E. of RR No. 2-2006 are hereby further amended to read as follows: SECTION 2.AMENDATORY PROVISIONS. - The provisions of Section 2.D

"Section 2.MANDATORY SUBMISSION OF SUMMARY ALPHALIST OF WITHHOLDINGAGENTSOFINCOME PAYMENTS SUBJECTED TO CREDITABLE WITHHOLDING TAXES(SAWT BY TAX BY THE WITHHOLDING AGENT/INCOME PAYOR AS ATTACHMENT TO THEIR FILED RETURNS. THEPAYEE/INCOMERECIPIENTANDOF ALPHALIST OF PAYEES (MAP) SUBJECTED TO WITHHOLDING MONTHLY

A. xxx

B. XXX

C. xxx

D. Returns required to be filed with SAWT and Certificate of Creditable Tax Withheld at Source

1 2 XXX XXX

3 A XXX XXX TERN

5 XXX

AUG U

BUREAU OF INTERNALREVENUE

NTYTYT

6.XXx 1 XXX AUG 03 200 1 8. xxx 9. XXX

using the data entry and validation module of the BIR. On the other hand, in lieu of the submission of hard copies of Certificate of Creditable Tax Withheld at Source (BIR Form No.2307 as an Provided, however, that the SAWT shall be submitted through the applicable modes of submission prescribed under RR No.1-2014

observed: attachment to SAWT the following procedures shall be strictly

1.Scan the original copies of BIR Form No.2307 through a scanning machine or device;

2. Store the soft copies of BIR Form No.2307 using the file format

and naming conventions prescribed under the available modes or Submission facilities of the BIR; and

3. Submit the soft copies of said BIR Form in accordance with

revenue issuances governing the selected modes or submission facilities of the BIR.

E. xxx"

With respect to the provisions of Section 2.83 of RR No.2-98,as amended by RR No 11-2013, the same are hereby further amended to read as follows

"Sec.2.83. Statements and Return.-

XXX XXX XXX

each employee with the original copy of BIR Form No.2316 and,in lieu of the submission of hard copies of the duplicate original thereof, the following procedures shall be strictly observed: However, in cases covered by substituted filing, the employer shall furnish

1 Scan the original copies of BIR Form No.2316 through a scanning

machine or device;

2. Store the soft copies of BIR Form No.2316,using the file format and

facilities of the BIRand naming conventions prescribed for the available modes or submission

3. Submit the soft copies of said BIR Form in accordance with revenue

issuances governing the selected modes or submission facilities of the BIR.

XXX XXX XXX

2

PROVISIONS. -- The requirements prescribed in the preceding Section of these Regulations shall apply to all taxpayers whether or not registered with the Large Taxpayers Service (LTS) of the BIR. SECTION3.TAXPAYERSCOVEREDBY THEAMENDATORY

amended, and all other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. SECTION 4. REPEALING CLAUSE.- The provisions of RR No. 2-2015, as

days following publication in leading newspapers of general circulation. SECTION 5.EFFECTIVITY.-These Regulations shall take effect after fifteen15

CARLOS G.DOMINGUEZ Secretary of Finance

JUL 2 9 2321 Recommending Approval:

1esamwe

Commissioner of Internal Revenue CAESAR R. DULAY BUREAU OF INTERNALREVENUE NNYYN

044077 AUG 0& 2020 J-5 CM MGT.DIVISION