# BIR Form 2307: Certificate of creditable tax withheld

> The certificate a client hands you when they keep a slice of your fee for the BIR. That slice is your money, prepaid tax.

Source: https://taxkaya.com/forms/2307
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Why this exists, and why it covers you

Creditable withholding under Section 57 of the Tax Code makes large payors collect tax at the source, because a company paying a hundred freelancers is easier to police than a hundred freelancers. The certificate exists so the peso withheld from you is provably yours to credit.

Without the 2307 the system would tax the same income twice: once at withholding, once on your return. The certificate is the receipt that prevents that.

## Who this is for

- Freelancers with corporate clients, who usually withhold 5% on professional fees (10% in some cases)

## When

- **From the client, quarterly** Clients issue 2307s within 20 days after each quarter, or on demand. Chase them. No certificate, no credit.

## How to do it

1. Collect a 2307 from every withholding client, every quarter. Store them in Documents the day they arrive.
2. On each 1701Q and on the annual return, total the withheld amounts and subtract them from tax due.
3. File a sworn declaration of gross receipts with corporate clients early in the year to keep withholding at the lower 5% rate.

## What bites beginners

- Every peso on a 2307 is tax you already paid. Lose the certificate and you pay that tax twice.
- Withholding does not settle your full tax. 5% withheld does not cover an 8% or graduated liability. The returns square it up.
- This certificate has another side. If you pay rent on a workspace, or pay a professional fee to another individual, you are the withholding agent and you owe the remittance and the certificate. See Forms 0619E and 1601EQ.

## Official form PDFs

- **BIR Form 2307** Certificate of Creditable Tax Withheld at Source, January 2018 (ENCS): https://taxkaya.com/bir-forms/2307.pdf

## Sources

- [NIRC Sec. 57 on withholding at source, consolidated text (NTRC)](https://ntrc.gov.ph/images/quicklinks/NIRC%20of%201997,%20as%20Amended%20by%20RA%2010963%20-%20updated.pdf)
- [Bureau of Internal Revenue](https://www.bir.gov.ph)

## Related guides

- [BIR Form 1701Q: Quarterly income tax return](https://taxkaya.com/d/forms/1701q.md)
- [BIR Form 1701A: Annual income tax return, the short one](https://taxkaya.com/d/forms/1701a.md)
- [BIR Form 1701: Annual income tax return, the long one](https://taxkaya.com/d/forms/1701.md)
- [BIR Forms 0619E and 1601EQ: Withholding tax you owe on what you pay](https://taxkaya.com/d/forms/1601eq.md)