Bureau of Internal Revenue

Arcita 09:47 AM, Nov 29, 2022

November 29, 2022

Dear Mr. Co:

I refer to my letter of Nov 29, 2022 06:40:46 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Copy of Income Tax Return (ITR) and/or BIR Form 2316.

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 Income Tax Return (ITR) for Taxable Period 2013 to 2022. For verification and clarification, kindly provide additional information on the following:

1. Did you have a registered business between the period 2013 to 2022? Or were you an individual earning on purely compensation income from the period 2013 to 2022?

2.  If employed, kindly provide the name of your employer/s and registered address of your Employer for the period 2022?

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 2013 to 2022, your EMPLOYER is required to issue a copy of your BIR Form 2316 for the aforesaid years 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).

Kindly email sherry.ann.arcita@bir.gov.ph as this contain sensitive information and indicate in the subject email ticket number #BIR-483947623125, 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 Feb 21, 2023 01:43:27 AM, your request will be closed.

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

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division

Arcita 04:25 PM, Dec 01, 2022

December 1, 2022

Dear Peterson,

Thank you for your request dated Nov 29, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Copy of ITR.

We received your request on Nov 29, 2022 and will respond on or before Dec 20, 2022 06:40:46 AM, in accordance with the Executive Order's implementing rules and regulations.

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/s 2013 to 2022.

Please be guided by the following:

Please be informed that your request for a copy of your BIR Form 2316 for the Taxable Years 2013 to 2018, unfortunately, cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2013 to 2018 and records of the 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 (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer (Angeles Medical Center, Inc.) for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) from 2013 to 2018 because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

For BIR Form 2316 (TY 2019 to 2021) - This will be endorsed to the Revenue District Office (RDO) No. 21A-North Pampanga for consideration and appropriate action. Provided the same (BIR Form 2316) was submitted by your employer to the district office.

For BIR Form 2316 (TY 2022) - Please be informed, per Section 6 of Revenue Regulations (RR) No. 10-2008 provides that it is the responsibility of the EMPLOYER to furnish the employee his/her BIR Form 2316 on or before January 31 of the succeeding calendar year, or if the employment is terminated before the close of such calendar year, on the day of which the last payment of compensation is made. 

The Revenue District Office (RDO) gets a hold of the said BIR Form 2316 upon submission of your employer on or before February 28 (per RR 2-2015 as amended by RR 16-2021) of the following year or in your case on or before February 28, 2023.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://pcoomaster03202017103000-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi00ODM5NDc2MjMxMjUM, for request with ticket number #BIR-483947623125.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Dela Torre 11:28 AM, Dec 09, 2022

December 9, 2022

Dear Peterson,

Thank you for your request dated Nov 29, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Copy of ITR.

In connection with your request through eFOI Portal pertaining to the request for a copy of BIR Form 2316 for the year 2019-2021.

Please be informed that you need to pay for certification fees (P100 per copy) and documentary stamp (P30 per copy) in order to fulfill your request. 


Thank you.

Respectfully,

FOI Receiving Officer
Revenue District Office No. 21A North Pampanga

Dela Torre 01:00 PM, Jan 09, 2023

January 9, 2023

Dear Peterson Co,

Greetings!

Thank you for your request dated Nov 29, 2022 06:40:46 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Copy of ITR.

Response to Request

Your FOI request is approved.

Your right to request a review

If you are unhappy with this response to your FOI request, you may ask us to carry out an internal review of the response by writing to Sairen Khay Balatbat sairen.khay.balatbat@bir.gov.ph. Your review request should explain why you are dissatisfied with this response, and should be made within 15 calendar days from the date when you received this letter. We will complete the review and tell you the result within 30 calendar days from the date when we receive your review request.

If you are not satisfied with the result of the review, you then have the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).

Thank you.

Respectfully,

Charmaine C. Dela Torre
FOI Receiving Officer