Bureau of Internal Revenue

Du 01:26 PM, Jun 29, 2022

June 29, 2022

Dear Cherish Anne Galban:

I refer to my letter of Jun 29, 2022 12:34:26 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax return.

In order for us to work further on your request, we need more information from you regarding your query. You have indicated in your request that you require a copy of your ITR for Taxable Period 05-01-2021 to 06-30-2021. For verification and clarification, kindly provide additional information on the following:

1. Did you have a registered business between the period 05-01-2021 to 06-30-2021? Or were you an individual earning on purely compensation income from the period of 05-01-2021 to 06-30-2021?

2.  If employed, kindly provide the name of your employer/s and registered address of your Employer for the period 05-01-2021 to 06-30-2021?

3. Withstanding your answer to the first and second query, did you file an ITR for the cited period?

Lastly, if you are an Employee for the period of  05-01-2021 to 06-30-2021, your Employer is required to issue a copy of your BIR Form 2316 for taxable Year 2021 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before February 28.

Kindly email the needed information at sherry.ann.arcita@bir.gov.ph and indicate in the subject ticket #BIR-428053168569, to respond.

During the period of us awaiting your reply, your request will be put on hold. If we do not receive a reply on or before Sep 21, 2022 05:24:48 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer

Du 09:06 AM, Jul 01, 2022

July 1, 2022

Dear Cherish Anne Galban:

Greetings!

Thank you for your request dated Jun 29, 2022 12:34:26 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You Request for Income Tax Return (ITR) or BIR Form 2316.

We called your contact information today (July 1, 2022 at 9:05 A.M) and apprised you that the BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) is an official document that states an employee's gross income and the appropriate taxes withheld by the employer during the year/period. BIR Form 2316 prove that an employee's pay was subjected to income tax. 

A separate BIR Form 2316 has to be prepared, completed and issued by EMPLOYERS for each employee that received a salary, wage or any other form of remuneration from the employer during the previous year/period – in this case, for the year 2021.

That you can request from your employer a copy of your BIR Form 2316 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.”.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer