Bureau of Internal Revenue

Arcita 07:20 AM, Oct 25, 2023

October 25, 2023

Dear Ms. Benitez:

I refer to my letter of Oct 24, 2023 04:54:27 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Certificate of Compensation Payment/Tax Withheld must be validated by BIR.

In reply, please be informed that under 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 No. 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 to be issued by every employer to employees classified as Minimum Wage Earners (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 ten (10) years.”

Please coordinate with your employer (s) and ask for the copy of your BIR Form 2316 from the Calendar Year/s 2013 to 2023 (in case your employment with the company has been terminated before the end of this year) and if you have not receive a copy/copies.

Please be informed also, that the available of records of documents available at the RDO are from Calendar Years 2020 to 2022.

For assistance, email sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-449209514714, 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 Jan 16, 2024 11:19:29 PM, your request will be closed.

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division