Lost BIR Form 2307: How to Request a Replacement and Claim Creditable Withholding Tax (Philippines)

This guide is practical legal information—not legal advice. Rules evolve and local office practice can vary; when in doubt, consult your RDO or a Philippine tax professional.

1) What BIR Form 2307 is—and why it matters

BIR Form 2307 (Certificate of Creditable Tax Withheld at Source) is issued by the withholding agent/payor (e.g., your customer or a government agency) to the income earner/payee (you). It proves that expanded/creditable withholding tax (CWT) was deducted from your income payments (e.g., sales of goods/services, certain rentals, professional fees, some property sales).

You use the 2307 to:

Reduce your income tax due in your quarterly and annual income tax returns (e.g., 1701/1701Q for individuals, 1702/1702Q for corporations/partnerships).
Support a refund claim or carry-over of excess credits in your Final/Annual Return (the election to carry over excess credits to the next year is generally irrevocable for that year).
Substantiate during audit that the tax was withheld.

2306 vs 2307 2306 = final withholding (not creditable). 2307 = creditable withholding (reduces your income tax due).

2) First things first when a 2307 is lost

Inventory the missing items. List the payor, period/quarter covered, gross amounts, and expected CWT.
Collect your own proof. Pull contracts/POs, invoices/official receipts (ORs), billing statements, and payment remittances noting “less 2%/1% EWT” (or applicable rate).
Check whether the payor filed and remitted.
- Withholding agents file 0619-E (monthly) and 1601-EQ (quarterly) and submit a Quarterly Alphalist of Payees (QAP).
- Your credit gets validated against the QAP under your TIN and name. If you can, ask the payor to confirm that you appear in their QAP for the correct quarter and amount.

3) How to request a replacement/duplicate 2307

The BIR does not issue 2307s to payees; the withholding agent does. Start here:

A. Request from the withholding agent (best practice)

Who to contact: the payor’s Accounting/AP or Government Disbursing Officer.

What to send:

A polite written request (email or letter) for duplicate/re-issued 2307.
Your TIN, registered name, registered address, and contact person.
Period/quarter covered, payment dates, gross amounts, CWT computed, invoice/OR numbers, and vendor code (if any).
Authorization (SPA/Board Resolution) if a representative will pick up.
If asked, an Affidavit of Loss (simple, notarized; see template outline below).
For corrections, attach proof of the correct data (e.g., TIN certificate, ORs).

What the agent should do:

Re-issue a duly signed 2307 (wet signature or valid e-signature).
Ensure the details match their 1601-EQ/QAP filings (name, TIN, amounts, quarters).
If there are errors (wrong TIN/amount/quarter), they may need to amend their 1601-EQ/QAP. (That’s on the withholding agent; you cannot amend their returns.)

Timing: By rule, 2307s are due on or before the 20th day following the close of the quarter, and must be issued upon demand by the payee. Persistent non-issuance can expose the withholding agent to penalties for failure to comply with withholding obligations.

B. If the withholding agent is unresponsive, closed, or dissolved

Escalate internally (AP head, CFO, Corporate Secretary) and send a formal demand letter referencing their statutory duty to issue the certificate.
Ask for substitutes while awaiting the duplicate:
- A copy/extract of their QAP showing your TIN, name, and CWT amount.
- eFPS/eBIRForms acknowledgments for the quarter (1601-EQ), and proof of tax payment.
- Disbursement Vouchers/Payment Advices noting the EWT deduction.
Government payors: Coordinate with the agency’s Accounting/DBM/Disbursing unit; they can usually regenerate 2307 tied to your DV(s).
Last-resort route with BIR: You may visit your RDO (or the payor’s RDO) to verify QAP postings under your TIN. Some offices issue a BIR certification that CWT was reported/credited to you; acceptance varies by office and purpose (audit vs. refund). You will still be asked to pursue the duplicate from the withholding agent.

4) Can you claim the credit without the physical 2307?

Return filing: For eFPS/eBIRForms filers, you usually don’t attach 2307 to the return. Credits are cross-checked against the QAP of the withholding agent.
- If you are certain the QAP matches your claim, you can proceed—but keep all supporting documents.
Audit/refund: Examiners commonly require original/duplicate 2307 (or certified true copies from the withholding agent). If you cannot produce it, expect a risk of disallowance until the withholding is satisfactorily proven.
If the payor withheld but failed to remit: In practice, the BIR may deny the credit until remittance is verified. Your immediate remedy is to press the payor to fix their filings and remittance; the BIR can pursue the payor for the lapse.

Bottom line: For routine filing, QAP-backed claims can pass system checks; for audits and refunds, a re-issued 2307 (or BIR certification confirming the QAP) is safest.

5) Deadlines, prescription, and record-keeping

Issuance by payor: On/before the 20th day after quarter-end, and upon demand.
Withholding remittances: 0619-E (monthly), 1601-EQ + QAP (quarterly).
Refund claims: As a general rule for income tax refunds, observe the two-year prescriptive period counted from the filing/payment relevant to the claim (nuances exist—get professional advice for exact dating).
Carry-over vs refund: If you elect to carry over excess credits in your annual return, that election is generally irrevocable for that tax year.
Retention: Keep 2307s and supporting records for up to 10 years from the last entry/filing involved (audits can look back several years).

6) Step-by-step: Replacement & claiming flow

Compile a schedule of missing 2307s (payor, quarter, gross, CWT).
Email formal requests to each withholding agent with the details and documents listed above.
Check QAP alignment with each payor (insist on corrections if mismatched).
File your return and encode credits per quarter/payor. Avoid claiming amounts not supported by QAP/2307 unless you accept the audit risk.
For audits/refunds: Keep re-issued 2307s or BIR certification ready.

7) Practical templates

A. Short request letter to withholding agent

Subject: Request for Duplicate BIR Form 2307 – [Your TIN / Period]

Dear [AP/Accounting Contact], We lost our original BIR Form 2307 for payments you made to us for the quarter ended [Quarter/Year]. Kindly issue a duplicate/re-issued BIR Form 2307 with the following details: • Payee: [Registered Name, TIN, Address] • Period(s): [e.g., Q2 2025] • Invoices/ORs & dates: [list] • Gross payments & CWT: [list] Attached are our TIN certificate and ORs. If needed, we can provide an Affidavit of Loss. Please ensure the certificate matches your 1601-EQ/QAP. We’d appreciate release by [date]. Thank you, [Name/Title/Contact]

B. Affidavit of Loss (outline)

Your name, age, civil status, address, TIN, position (if corporate).
Facts of loss (when/how discovered; diligent search made).
Specifics of the document lost (payor, period, amounts).
Undertaking to present the duplicate once issued and use it only for its intended purpose.
Notarization.

8) Common pitfalls & how to avoid them

Wrong TIN or trade name on 2307. → Ask for corrected certificate and ensure the payor amends QAP if needed.
Claiming for the wrong quarter. → CWT follows the quarter of payment (when withholding occurred), not just billing date.
Amounts that don’t tie to books. → Reconcile gross vs net of EWT and confirm that ORs reflect the withheld amount.
Relying only on scans. → Acceptable for filing, but audits often require the re-issued original or certified true copy from the payor.
Claiming credits when the payor didn’t include you in the QAP. → High risk of system mismatch and later disallowance. Get the payor to amend.

9) FAQs

Q: Can I use a scanned/e-signed 2307? A: For filing, yes in most cases; for audit/refund, the BIR typically asks for the original/duplicate or a CTC from the payor. E-signatures are generally acceptable if the issuer’s controls meet e-transaction rules, but practice varies by office.

Q: The payor is dissolved. How do I prove my credit? A: Collect payment proofs and any QAP evidence. Visit your RDO to verify whether the credit appears under your TIN; seek a BIR certification if available, and keep all records ready.

Q: The payor withheld the wrong rate. A: Ask them to correct the certificate and amend their 1601-EQ/QAP. You should claim only the amount actually withheld and reported.

Q: Can I carry forward unused credits? A: Yes—if you elect carry-over in your annual return. That election is generally irrevocable for that tax year.

Q: Is 2307 for VAT or percentage tax? A: No. 2307 supports income tax credits (CWT). VAT and percentage tax have different rules and evidence.

10) Compliance checklist (save this)

☐ Maintain a 2307 tracker by payor & quarter.
☐ Reconcile books vs 2307 vs QAP before each filing.
☐ Secure duplicates early—don’t wait for audit/refund time.
☐ Keep documents for 10 years.
☐ Use formal demand letters if issuances are delayed.
☐ For government payors, coordinate with Accounting/Disbursing to regenerate the form tied to your DV.

Key Takeaway

If a 2307 goes missing, your first and most reliable fix is a re-issued certificate from the withholding agent that matches their QAP. You can often file without attaching the certificate, but for audits and refunds, expect to present the duplicate/CTC or a BIR verification. Keep your records tight, and reconcile early to avoid disallowances later.