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    Date: 2023-07-09 15:22:42.443232

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    Date: 2023-07-10 15:28:14.359291

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Request for BIR Form 2316

Requested from BIR by A. Argueza at 03:22 PM on Jul 09, 2023.
Purpose: For Local Employment
Date of Coverage: 07/01/2006 - 07/09/2023
Tracking no: #BIR-527429890945

Argueza 03:22 PM, Jul 09, 2023 

Hi, I would like to request BIR Form 2316.
I am an ex-OFW that found a job in the Philippines, do I need to obtain and submit Form 2316 to my employer here in the Philippines?

Arcita 03:28 PM, Jul 10, 2023 

July 10, 2023

Dear Mr. Argueza,

Greetings!

Thank you for your request dated Jul 09, 2023 03:22:42 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Request for BIR Form 2316.

Response to Request

Per our phone conversation today, July 10 you have been apprised per Section 23 (C) of the National Internal Revenue Code of 1997, as amended states that an individual citizen of the Philippines who is working and deriving income from abroad as an overseas contract worker is taxable only on income from sources within the Philippines:

Provided, That a seaman who is a citizen of the Philippines and who receives compensation for services rendered abroad as a member of the complement of a vessel engaged exclusively in international trade shall be treated as an overseas contract worker. Thus, an OCW or OFW’s income arising out of his overseas employment is exempt from income tax.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

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