Bureau of Internal Revenue

Arcita 09:48 AM, Dec 15, 2022

December 15, 2022

Dear Ms. Rolluqui:

I refer to my letter of Dec 14, 2022 09:58:47 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Personal Income Tax Return.

This is to acknowledge receipt of your email requesting for your Income Tax Return (ITR) covering Taxable Year 2022.  We been calling your mobile number today, December 15, to validate your existing eFOI Request but it was not successful.

We would like to know whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS)/With Business or an Employee during the taxable year per your request? 

As MIE/JO/COS/With Business, it means that you have other source/s of income other than employment and you are required to file your own Individual Income Tax Return (either BIR Form 1701 or BIR Form 1701A). 

However, if your Source of Income is Purely Compensation from your Employment, you are covered under Substituted Filing and Filing of Income Tax Return (ITR) is not required instead BIR Form 2316 must be accomplished by an employer for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. It must be issued to the employee on or before Jan. 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment.

This certificate, will serve as your Income Tax Return (ITR) being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. 

Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the year 2022 if you have not receive a copy and if your employment with them has been terminated.

You may use the reply function on the eFOI portal at https://pcoomaster02202018193000-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi01Mzc3MTEyNTA2MDIM, for request with ticket number #BIR-537711250602, 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 Mar 09, 2023 01:41:56 AM, your request will be closed.

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Arcita 10:07 AM, Dec 15, 2022

December 15, 2022

Dear Ms. Rolluqui:

Greetings!

Thank you for your request dated Dec 14, 2022 09:58:47 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Personal Income Tax Return.

Response to Request

Per our phone conversation this morning of December 15, 2022 your were apprised of the following Checklist of Documentary Requirements (For those Persons with Low Income/No Income) who may want to avail of the Scholarship and Job/Livelihood Programs:

1. Certification of Low Income/No Income signed by the
Barangay Chairman of the place where the applicant
resides; (1 original) -  Barangay
2. Duly Notarized Affidavit of Low Income/No Income;
(1 original) -  Taxpayer/Notary Public
3. Proof of Payment of P100.00 Certification Fee and
P30.00 loose Documentary Stamp Tax. (1 photocopy) - Collection Section of the Revenue District Office (RDO) having jurisdiction over the place of residence of the taxpayer.

Additional Documents, if applicable to the following cases: If transacting through a Representative:
Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original); and
Any government-issued ID of the taxpayer and
authorized representative; (1 photocopy).

Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.

https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/Citizens-Charter-2021-Edition_RR-and-RDO-Services.pdf. 

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division