Bureau of Internal Revenue

Du 11:37 AM, Jul 13, 2022

July 13, 2022

Dear Dana Rose Umipig:

Greetings!

Thank you for your request dated Jul 12, 2022 03:29:57 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for a copy of your BIR Form 2316 for Taxable Period 2021 and 2022.

In reply, we called your contact information today (July 13, 2022 at 11:30 A.M) and apprised you that your employer are required to issue a copy of your BIR Form 2316 pursuant to Section 2.83.1 of Revenue Regulations No. 02-98, as amended by Revenue Regulations No. 11-2018, 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).

Please also note, that your employer is the one mandated to submit the BIR Form 2316 to the Bureau - Section 12 of the Revenue Regulations No. 11-2018 states that: "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 MWEs and to other employees whose compensation were not subjected to withholding tax." 

'The employer shall give back to the employee qualified for substituted filing of ITR the original copy while the duplicate copy shall be submitted by the employer to the concerned BIR office not later than February 28 of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR (Annex “F”), reflecting the amount of income payment, the tax due and tax withheld." 

 You may request your employer the copies of your BIR Form 2316 for your intended purpose.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Receiving Officer