To support smooth processing of your BIR Form 2307 / Certificate of Withholding Tax submissions, please use Smart’s updated registered business address for all future submissions:
Makati General Office (MGO)
100 Dela Rosa Street cor. Legaspi Street, San Lorenzo, 1223
Makati City, Philippines
Effective October 1, 2026, CWTs bearing Smart’s previous or incorrect address must be corrected and reissued before processing.
For assistance, please reach out to your Smart representative or official Smart Enterprise support channels. Thank you for helping ensure accurate tax documentation, regulatory compliance, and timely processing of your future CWT submissions.