Bureau of Internal Revenue

Arcita 06:07 AM, Jan 16, 2023

January 16, 2023

Dear Ms. Nugara:

I refer to my letter of Jan 13, 2023 06:21:36 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and/or BIR Form No. 2316 Certificate.

Please be informed, if you are an Employee for the period 2021 to 2022, your EMPLOYER is required to issue a copy of your BIR Form No. 2316 for Taxable Year/s 2021 to 2022 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended 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).

For BIR Form No. 2316 for Taxable Year 2022, January 31 is the deadline of the release from your employer of BIR Form No. 2316 to all compensation income earners or employees of the succeeding calendar year, or if the employment is terminated before the close of such calendar year, on the day of which the last payment of compensation is made.  

For Employees qualified under the substituted filing, EMPLOYERS are also required to submit the BIR Form 2316 to the BIR on or before 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.” and should have been provided to you after it has been filed in the BIR. 

I hope above information will be of great help in securing the desired copy\ies of your BIR Form No. 2316. 

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 Apr 07, 2023 10:03:27 PM, your request will be closed.

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

 
Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division