Bureau of Internal Revenue

Badeo 03:07 PM, Sep 05, 2023

September 5, 2023

Dear Ms. Baniaga:

I refer to my letter of Sep 05, 2023 01:15:24 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income tax return 2316.

In reply, please be informed that “ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

Kindly coordinate with your employer if you have not receive a copy of your BIR Form 2316 for Calendar Year 2019 - 2022.

* For BIR Form 2316 issued for Taxable Year 2019 records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). 

* For BIR Form 2316 issued for Taxable Year 2023 the RDO does not have a copy of the BIR Form. The RDO gets a hold of the said form upon submission of your employer to them on February 28, 2024.

For other concern, email vanessa.badeo@bir.gov.ph and indicate in the email subject ticket number #BIR-439199791003, 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 Nov 28, 2023 06:57:19 AM, your request will be closed.

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

Thank you.

Respectfully,

Alternate FOI Receiving Officer
Public Information and Education Division