2307 BIR Form: Definition and Step-by-Step Guide | TAXGURO
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Web ResultMar 7, 2023 · According to the Bureau of Internal Revenue (BIR), a 2307 Form or Certificate of Creditable Tax Withheld at Source is needed by all withholding agents who are required under the National Internal Revenue Code (NIRC) to withhold taxes on payments made to suppliers, contractors, and subcontractors.
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