December 17, 2014
REVENUE REGULATIONS NO. 02-15
| SUBJECT | : | Amending the Pertinent Provisions of Revenue Regulations No. 2-2006 and No. 11-2013 with Respect to the Submission of Copies of BIR Form Nos. 2307 and 2316 |
| TO | : | All Internal Revenue Officers and Others Concerned |
SECTION 1. Scope. — Pursuant to the provisions of Section 244, in relation to Section 245, of the National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promulgated to amend the pertinent provisions of Revenue Regulations (RR) No. 2-2006 and No. 11-2013 with respect to the submission of BIR Form Nos. 2307 and 2316, respectively, to the Bureau of Internal Revenue (BIR).
SECTION 2. Amendatory Provisions. — The provisions of Section 2.D. of RR No. 2-2006 are hereby amended to read as follows:
"Section 2. MANDATORY SUBMISSION OF SUMMARY ALPHALIST OF WITHHOLDING AGENTS OF INCOME PAYMENTS SUBJECTED TO CREDITABLE WITHHOLDING TAXES (SAWT) BY THE PAYEE/INCOME RECIPIENT AND OF MONTHLY ALPHALIST OF PAYEES (MAP) SUBJECTED TO WITHHOLDING TAX BY THE WITHHOLDING AGENT/INCOME PAYOR AS ATTACHMENT TO THEIR FILED RETURNS.
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