Bureau of Internal Revenue

Arcita 11:56 AM, May 08, 2023

May 8, 2023

Dear Ms. Dela Cruz:

I refer to my letter of May 07, 2023 08:28:45 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for a copy of your Income Tax Return and/or BIR form2316.

In reply, please be informed that your BIR Form 2316 for Calendar Year 2022 to 2023 (in case of termination of employment) can be obtained through your EMPLOYER as they are obligated to furnish every employee a copy thereof as a proof of taxes withheld which shall serve as an Annual Income Tax Return. 

“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 and ask for the copy of your BIR Form 2316 from the Calendar Year 2022 to 2023 if you have not receive a copy.

FOI Receiving Officer
Public Information and Education Division