Bureau of Internal Revenue

October 5, 2022

Dear Garcia:

Greetings!

Thank you for your request dated Oct 04, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for BIR Form 2316 Filed for the year 2017.

Response to your request

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 2017.

Please be informed that such request cannot be granted by this office since the aforesaid withholding tax certificate were issued in 2017 and records of the Revenue District Office (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.

It will be practical and appropriate for you to refer to your employer/s and ask for the said copies where it actually originated.

Furthermore, please be advised that BIR Form 2316 is considered as your Annual Income Tax Return since you are earning purely compensation income. Your Employer/s  are supposed to provide you with this form “Na Dapat Po Ibibigay Ito Sa Mga Empleyado” every year before January of the following year.

Please take note that for the year 2017, you are supposed to file the Annual Income Tax Return (ITR) since you have three (3) Employers, you are likewise have to file your Annual ITR using BIR Form 1700 through eBIR Forms (Apps downloadable at the BIR website, www.bir.gov.ph), attached and consolidate your 2316 from your companies.

Thank you

Respectfully yours,

FOI Officer
Public Information and Education Division