Bureau of Internal Revenue

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    Date: 2021-08-03 15:47:16.636011

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    Date: 2021-08-03 19:10:26.218198

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Creditable Withholding Tax at Source

Requested from BIR by L. Garcia at 03:47 PM on Aug 03, 2021.
Purpose: Personal
Date of Coverage: 01/01/2021 - 08/02/2021
Tracking no: #BIR-066487658936

Garcia 03:47 PM, Aug 03, 2021 

Good day,
I want to be clarified on this.
Suppose a non-vat sole proprietorship business under 8% income tax rate has below P250,000 gross sales in a calendar year. But one of the customers withheld creditable tax and issued BIR Form 2307. How can the business entity claim the creditable withholding tax if it no longer files 2551M? ( because he is already exempted under 8% income tax rate) Also, he is tax exempt considering his revenue is under 250,000.00. This is unfavorable on the part of the business. What will the business do with the  BIR 2307? Thank you


August 3, 2021

Dear Ms. Garcia,

Greetings!

Thank you for your request dated Aug. 03, 2021, under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request
You asked for Creditable Withholding Tax at Source.

Response to your request
We were able to determine that your request cannot be counted as a valid FOI request as it is part of the frontline service of the BIR, hence your request is denied.

In this regard, we would like to advise you to visit the BIR website and then click the Tax Information on the front page and read the FAQs on Income Tax and/or look for this link: https://www.bir.gov.ph/index.php/tax-information/income-tax.html#faqs.

For your information and guidance.

Respectfully,

Ana Marie Du
FOI Officer

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