Bureau of Internal Revenue

Arcita 10:03 AM, Nov 03, 2022

November 3, 2022

Dear Ms. Anuada:

Greetings!

Thank you for your request dated Nov 02, 2022 12:05:01 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Income Tax Return (ITR) and/or BIR Form 2316.

Response to Request

Based on our phone conversation today, November 3, you have been provided by your employer for a copy of your BIR Form 2316 for the Calendar Year 2021 (being the most recent issued ITR). Please be informed, that per Section 6 of Revenue Regulations (RR) No. 10-2008 provides that it is the responsibility of the EMPLOYER to furnish the employee his/her BIR Form 2316 on or before January 31 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. 

Furthermore, 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 your BIR Form 2316 for CY 2022, the Revenue District Office (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.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division