REVENUE MEMORANDUM CIRCULAR NO. 24-2015 issued on May 6, 2015 clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission to the BIR of scanned copies of BIR Form Nos. 2307 (Certificate of Creditable Tax Withheld at Source) and 2316 (Certificate of Compensation Payment/Tax Withheld).