Need to Know: BIR SAWT
PUBLISHED: July 26, 2021
What is BIR SAWT?
Summary Alphalist of Withholding Tax at Source or SAWT serves as the consolidated Alphalist of withholding agents in which income was received and are subjected to withholding agents in the process.
Who must file BIR SAWT?
BIR SAWT needs to be submitted by the payee as an attachment in filing tax returns on a specific period that contains a summary of tax credits from all the BIR Form 2307 forms issued by the payor.
Individuals who are claiming a refund or applying for creditable tax withheld at source against the tax due with not more than ten withholding agents of income payment per return must file.
When to file BIR SAWT?
BIR SAWT need to be submitted along with forms, particularly for VAT returns and income tax returns.
- For VAT
Monthly – Within twenty (20) days following the end of each month
Quarterly – Within twenty (25) days following the end of each quarter
- For Withholding – Within ten (10) days following the end of each month
- For Percentage – Within ten (10) days following the end of each month.
How to file BIR SAWT?
Using the BIR Alphalist Data Entry and Validation Module
- Download the application on the BIR Website
- Install the application on your computer
- Set up the application and create a username and password for security
- Input the company details as reflected in the COR
- Click “SAWT” and 1701Q and “Add/Update”
- Type in the details of the payor such as TIN, Registered Name, ATC and amount of Income payment.
- Click “Save” and “Exit” then click “Generate File”. Take note that the file generated is a DAT File.
***When paying via AABs, print the DAT file by converting it to Excel File. Click the “Print/Inquire” save the file and print 3 copies.
- Submit the report via email to BIR at [email protected] following the format:
Subject: SAWT 1701Q, <YOUR TIN>, <YOUR RDO>, <YOUR NAME> , <PERIOD COVERED>
Don’t forget to attach the DAT File generated previously.
- After successfully submitting, BIR will email an eSubmission Validation Report.
Using the QNE Accounting Software
Upon encoding transactions, QNE will capture all the details including BIR classifications. Make sure when encoding such information all the data are correct to avoid re-encoding.
- To review the inputted BIR SAWT report in QNE, go to “Reports” -> “W/Tax” -> “SAWT for BIR 1702. Click preview and check the details of the payor.
- On the Navigation Panel, click the “Wtax Reports” then “SAWT form for 1702”
- Generate the DAT File from the System then submit via email using the format mentioned above.
Filling BIR Forms and Reports should be as easy as 1, 2, and 3, with QNE!
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