Bureau of Internal Revenue

June 4, 2022

Dear Ms. Loida Dularza:

Greetings!

Thank you for your request dated Jun 02, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for a BIR 2307 and 2316.

In reply, please be informed of the following:

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.

You can request 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.”.

Issuance of BIR Form 2307 - Commonly referred to as the Certificate of Creditable Tax Withheld At Source, the BIR Form 2307 presents the income that's subjected to Expanded Withholding Tax (EWT) paid by the withholding agent. It's one of the most common BIR forms used by businesses of all sizes from multinational corporations to freelancers including Contract of Service (Job Order).

BIR Form 2307 is important during filing of the quarterly income tax return or annual income tax return in the Philippines because this will serve as a proof of withholding and required to be attached to the income tax return. 

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer