Solution : https://service.sap.com/sap/support/notes/392808 (SAP Service marketplace login required)
Key words : 
additional key words idwtcert_ph_2307, text header, incorrect column, data posted, bir form 2307, symptom description, smart form, support package 16, window 'payor_name', 'payor_name'
Related Notes : 
       
| 441086 | |
| 388016 | |
| 333672 | Error in country specific functions Philippines |