REVENUE REGULATIONS NO. 16-2021 issued on August 3, 2021 further amends the pertinent provisions of Revenue Regulations (RR) No. 2-2006 and No. 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316. The provisions of Section 2.D. and E. of RR No. 2-2006 are further amended to read as follows: “SECTION 2. MANDATORY SUBMISSION OF SUMMARY ALPHALIST OF WITHHOLDING AGENTS OF INCOME PAYMENTS SUBJECTED TO CREDITABLE WITHHOLDING TAXES (SAWT) BY THE PAYEE/INCOME RECIPIENT AND OF MONTHLY ALPHALIST OF PAYEES (MAP) SUBJECTED TO WITHHOLDDING TAX BY THE WITHHOLDING AGENT/INCOME PAYOR AS ATTACHMENT TO THEIR FILED RETURNS. A. xxx B. xxx C. xxx D. Returns required to be filed with SAWT and Certificate of Creditable Tax Withheld at Source 1. xxx 2. xxx 3. xxx 4. xxx 5. xxx 6. xxx 7. xxx 8. xxx 9. xxx Provided, however, that the SAWT shall be submitted through the applicable modes of submission prescribed under RR No. 1-2014, using the data entry and validation module of the BIR. On the other hand, in lieu of the submission of hard copies of Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) as an attachment to SAWT, the following procedures shall be strictly observed: 1. Scan the original copies of the BIR Form No. 2307 through a scanning machine or device; 2. Store the soft copies of BIR Form No. 2307, using the file format and naming conventions prescribed under the available modes or submission facilities of the BIR; and 3. Submit the soft copies of said BIR Form in accordance with revenue issuances governing the selected modes or submission facilities of the BIR. E. xxx” With respect to the provisions of Section 2.83 of RR No. 2-98, as amended by RR No. 11-2013, the same are hereby further amended to read as follows: “Sec. 2.83. Statements and Return. – xxx xxx xxx However, in cases covered by substituted filing, the employer shall furnish each employee with the original copy of BIR Form No. 2316 and, in lieu of the submission of hard copies of the duplicate original thereof, the following procedures shall be strictly observed: 1. Scan the original copies of BIR Form No. 2316 through a scanning machine or device; 2. Store the soft copies of BIR Form No. 2316, using the file format and naming conventions prescribed for the available modes or submission facilities of the BIR; and 3. Submit the soft copies of said BIR Form in accordance with revenue issuances governing the selected modes or submission facilities of the BIR. xxx xxx xxx” The requirements prescribed in the preceding Section of the Regulations shall apply to all taxpayers whether or not registered with the Large Taxpayers Service of the BIR.