Bureau of Internal Revenue

Arcita 09:58 AM, Oct 12, 2022

October 12, 2022

Dear Ms. Cabarles:

I refer to my letter of Oct 11, 2022 07:24:17 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Certificate of Compensation Payment (Form 2316).

In connection with your request through eFOI Portal pertaining to your request for a copy of BIR Form 2316 as a Substitute Income Tax Return for Taxable Year/s 2013 to 2022.

Please be informed that such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2013 to 2017 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 employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) for Taxable Years 2013 to 2017 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.

Kindly send us the Name of your Employer/s for the Taxable Years 2018 to 2021, Employer/s Business Address and Employer/s TIN for us to coordinate and possibly endorse your request to the Revenue District Office (RDO) that has jurisdiction and where your employer/s are registered.

Email the needed information at sherry.ann.arcita@bir.gov.ph as this contains sensitive information and indicate in the subject email tracking number #BIR-534973509303, to respond.

Lastly, for BIR Form 2316 for Taxable Year 2022 has not yet been submitted in the RDO because the Taxable Year has not yet elapsed/finished.

The 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.

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 Jan 04, 2023 01:46:07 AM, your request will be closed.

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

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division

Arcita 03:47 PM, Oct 13, 2022

October 13, 2022

Dear Ms. Cabarles:

Thank you for your request dated Oct 11, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Certificate of Compensation Payment (Form 2316).

We received your request on Oct 11, 2022 and will respond on or before Nov 01, 2022 07:24:17 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi01MzQ5NzM1MDkzMDMM, for request with ticket number #BIR-534973509303.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division

Decision Maker 03:49 PM, Oct 14, 2022

October 14, 2022

Dear EMMARIE CABARLES,

I refer to my letter of Oct 11, 2022 07:24:17 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Certificate of Compensation Payment (Form 2316).

In order for us to work further on your request, we need more information from you regarding your query. We have forwarded your request to LTDPQAD who's handling documents submitted by taxpayers (companies). In particular, it would be helpful to know your full name (first name, middles & family name, and your TIN. You may use the reply function on the eFOI portal at https://pcoomaster02162017181000-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi01MzQ5NzM1MDkzMDMM, for request with ticket number #BIR-534973509303, 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 Jan 06, 2023 07:47:05 AM, your request will be closed.

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

Thank you.

Respectfully,

BIR RLTAD 1 Decision Maker
FOI Officer

Decision Maker 04:10 PM, Oct 17, 2022

October 17, 2022

Dear EMMARIE CABARLES,

Greetings!

Thank you for your request dated Oct 11, 2022 07:24:17 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Certificate of Compensation Payment (Form 2316).

Response to Request

Your FOI request is approved. I enclose a copy of your BIR Form 2316 of the information you requested.

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 Ms. Janet Go email her at janet.go@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,

BIR RLTAD 1 Decision Maker
FOI Receiving Officer

Attachments:
 Form_2316_CABARLES_2015.pdf
 FORM_2316_CABARLES_2016.pdf
 FORM_2316_CABARLES_2017.pdf
 FORM_2316_CABARLES_2018.pdf
 FORM_2316_CABARLES_2019.pdf
 FORM_2316_CABARLES_2021.pdf