New BIR 2307 form requirements from large taxpayers. (Ref: AO-115)

Tags: BIR form 2307 requirements, Large taxpayers, Philippines

Recently, the BIR (Bureau of Internal Revenue) issued the RR 2-2015 revenue regulation. This regulation amends revenue regulations (RR) No. 2-2006 and (RR) No. 11-2013 with respect to how copies of BIR forms Nos. 2307 and 2316 are to be submitted.

Soft copies of BIR form 2307 should now be stored using a PDF file format (electronically). The filenames should be alphabetically arranged in a Digital Versatile Disk Recordable (DVD-R).        

The filename should contain the following information separated by an underline:

  • BIR registered name of the taxpayer – payer.
  •  Taxpayer identification number (TIN). (Including the head office code or branch code of the payer, whichever is applicable) 
  • Taxable period.

With the BIR now asking 2307 forms to be sent electronically, the vital importance of quick and efficient document scanning and electronic document archiving is evidently clear.

Before the introduction of the RR, companies and organizations would have to submit countless disorganized boxes of documents. This made the task of processing these documents extremely difficult 

,time consuming, and stressful. With these BIR requirements having to now be sent electronically, these issues and challenges are now effectively resolved.

At Paperless Trail, we provide premier document scanning and imaging services that can specifically help with the BIR requirements discussed above. 

We do this in 5 easy steps:

1.       Retrieve the physical documents.

2.       Scan the documents with our top of the range scanners and equipment.

3.       Index the documents.

4.       Turnover the digital Archives.

5.       Provide software (Archive One) to update, search and retrieve files, and manage the archive.

 With our specialized expertise and technology in scanning and imaging we can speed up your scanning and document imaging job no matter the size and scope. This will effectively save you time, cost and energy. 

In just 8 hours we can deliver:

·         Up to 15,000 pages of scanned output (A4 & A3)

·         250 sheets of large format (A2, A1 & A0), engineering, plane maps, construction drawings etc.

The new issued requirements must be strictly complied with by all large taxpayers registered with the Large Taxpayers Service (LTS). Electronic document systems are proven to be faster, more efficient, and save time, so it makes sense for everyone to be submitting documents electronically anyway. For more information about our document imaging and scanning services visit or   

Note: If this article leads to you making an inquiry to us, please use reference RE: AO-115 when you email us with your inquiry.