Bureau of Internal Revenue

Arcita 11:24 AM, Oct 19, 2022

October 19, 2022

Dear Ms. Quilloy:

Thank you for your request dated Oct 18, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form 2316.

We received your request on Oct 18, 2022 and will respond on or before Nov 08, 2022 11:07:11 AM, in accordance with the Executive Order's implementing rules and regulations.

In connection with your request through eFOI Portal pertaining to the request for a copy of BIR Form 2316 as a Substitute Income Tax Return for Taxable Year/s 2013 to 2021.

Please be informed that such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2013 to 2017 and records of the RDO on those periods are already unavailable since we follow strictly the five (5) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer  for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

On your request for BIR Form 2316 for 2018 to 2021, please be informed that we have endorsed your concern/request to the Revenue District Office (RDO) No. 39-South Quezon City for consideration and necessary action.

Please be informed also, that under Section 12. Section 2.83.1 of RR No. 2-98, as amended, is hereby further amended to read as follows:

“SECTION 2.83.1. Employees Withholding Statements (BIR Form 2316). – In general, every employer or other person who is required to deduct and withhold the tax on compensation, including fringe benefits given to rank and file employees, shall furnish every employee from whom taxes were withheld a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31 of the succeeding calendar year, or if employment is terminated before the close of such calendar year, on the day on which the last payment of compensation is made. The said BIR Form No. 2316 is also required is also required to be issued by every employer to employees classified as MWEs and to other employees whose compensation were not subjected to withholding tax.
The employer shall prepare BIR Form No. 2316 in triplicate, which shall be distributed as follows:

(1)	Original – Employee’s copy
(2)	Duplicate – BIR’s copy; and
(3)	Triplicate- Employer’s copy which shall be retained for a period of (10) years

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at http://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi00MDc2NTgzMDY0MjYM, for request with ticket number #BIR-407658306426.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division