REVENUE REGULATIONS NO. 2-2015 issued on March 5, 2015 amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316. The Summary Alphalist of Withholding Agents of Income Payments Subjected to Creditable Withholding Taxes (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 Tax Withheld at Source (BIR Form No. 2307) as an attachment to SAWT, scanned copies of the same shall be submitted to the BIR in DVD-R following the procedures specified in the Regulations. 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, scanned copies of the same shall be submitted to the BIR in DVD-R following the procedures specified in the Regulations. The requirements prescribed in the preceding Section of the Regulations shall be strictly complied with by all taxpayers registered with the Large Taxpayers Service (LTS); Provided, however, That any non-LTS taxpayer duly registered under the Revenue District Office may, at its his/her option, comply with the said requirements; Provided, further, That the non-LTS registered taxpayer shall no longer be allowed to submit in hard copies thereafter once the said taxpayer opted to adopt the requirements prescribed by these Regulations.