---
title: "Philippines Withholding Tax"
slug: "philippines-withholding-tax"
updated: 2026-07-09T01:50:11Z
published: 2026-07-09T01:50:11Z
canonical: "docs.xendit.co/philippines-withholding-tax"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://docs.xendit.co/llms.txt
> Use this file to discover all available pages before exploring further.

# Philippines Withholding Tax

> [!NOTE]
> The information on this page is only applicable for businesses in Philippines.

Withholding Tax (WHT) is a crucial tax-collection mechanism mandated by the National Internal Revenue Code (NIRC) in the Philippines. It essentially requires businesses to retain ("withhold") a portion of payments made to suppliers or service providers and directly remit that amount to the Bureau of Internal Revenue (BIR). This process ensures income taxes are collected at the source, streamlining tax compliance.

When Xendit provides payment services to Philippine businesses classified as **Top Withholding Agents (TWAs)**, the merchant must:

- **Withhold the applicable tax** from Xendit’s service fees
- **Remit the tax** to the BIR
- **Issue BIR Form 2307** (Certificate of Creditable Tax Withheld at Source) to Xendit as official proof of the withheld tax

---

## How we process withholding taxes

Transaction fees are deducted from your transactions at settlement time. Once you have [uploaded your Withholding Tax Slip](https://xendit-docs.document360.io/v1/docs/en/074b2127-aac1-4f24-817a-6144cbc4048e?isPreview=true&versionNumber=6#how-to-upload-your-withholding-tax-slip) and it has been processed, the amount will be sent to your available Xendit balance.

## How to upload your Withholding Tax slip (BIR 2307)

1. Navigate to **Settings >** [**Billing Statements**](https://dashboard.xendit.co/settings/billings)
2. Find the invoice associated with your WHT and click **Upload Withholding Tax Slip**
3. **Upload your Withholding Tax Slip** in PDF format (maximum file size: 1MB)

You’ll receive an email notification once your Withholding Tax Slip has been approved. If your submission is rejected, please review the information, make necessary corrections, and re-upload the slip.

## How to view your withholding tax amount

1. Navigate to **Settings >** [**Billing Statements**](https://dashboard.xendit.co/settings/billings)
2. Information on your withholding tax is available in the notes of your **Billing Statements** table