Withholding tax

Withholding tax guides for Philippine businesses: EWT, CWT, FWT, BIR Form 2307, SAWT, QAP, and alphalist reconciliation.

Pillar guide

Withholding Tax Guide in the Philippines

If you pay suppliers, rent, or professional fees, you probably have to withhold. Here's what withholding tax is, the kinds you'll meet, the certificates and support files, and how it all reconciles to your books.

11 min readRead

Alphalist Guide for Employers in the Philippines

The alphalist is the year-end roll-up of everyone you withheld from — employees and payees. Here's what it is, how it ties to your 1604C/1604E, why it's a DAT file, and how it reconciles to your payroll and books.

9 min readRead

BIR Form 2307 Explained (Certificate of Creditable Tax Withheld)

BIR Form 2307 is the certificate that turns a withheld deduction into a tax credit. Here's who issues it, who claims it, what goes on each line, and how it reconciles to your books and your SAWT.

9 min readRead

EWT, CWT, and FWT Explained Simply

EWT, CWT, FWT — three acronyms, two ideas. Here's what creditable (expanded) withholding and final withholding really mean, who withholds, which certificate applies, and how each hits your books.

10 min readRead

QAP Guide for Philippine Withholding Tax Workflows

If you withhold tax on what you pay, the QAP is your quarterly list of who you withheld from. Here's what it is, how it ties to your 1601EQ-type remittance and your 2307s, and how clean books make it fall out as a DAT file.

9 min readRead

What Is SAWT and When Do You Need It

If you earn income net of withholding, the SAWT is how you list your 2307s to claim those credits. Here's what it is, who files it, how it ties to your certificates, and how it goes in as a DAT file.

9 min readRead

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