BusinessWorld August 5, 2021 | 12:31 am FREEPIK THE Bureau of Internal Revenue (BIR) is requiring even small businesses to file their withholding tax certificates online amid ongoing lockdown restrictions due to the coronavirus pandemic. “This is to lessen face-to-face transactions with the office,” BIR Deputy Commissioner Marissa O. Cabreros said via Viber message. Under Revenue Regulations No. 16-2021 issued on Aug. 3, the requirement to file withholding tax certificates online “shall apply to all taxpayers whether or not registered with the Large Taxpayers Service (LTS) of the BIR.” Taxpayers are required to scan the original copies of their BIR Forms 2307 and 2316 and store such documents under the submission facilities of the BIR, with the name formats prescribed by the agency.