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Vidends and equity shares and net income of subsidiaries 0% c The payee uses this form to claim creditable withholding tax against their annual income tax due. On royalties, rentals of property, real or personal, profits from exchange

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D all other items treated as gross income under the code 7% d Bir form 2307 is a key document used in the philippine tax system to declare withheld taxes on income from services, rentals, commissions, and other professional fees On net trading gains within the taxable year on foreign currency, debt sec

If you received bir form 2307, here’s what you need to do

To ensure that the amount of withholding tax will be properly accepted as a tax credit on the income tax liability, make sure that you duly submit form 2307 along with the quarterly/annual income tax return. What is bir form 2307