Bureau of Internal Revenue

Arcita 11:39 AM, May 08, 2023

May 8, 2023

Dear Ms. Gomez:

Greetings!

Thank you for your request dated May 07, 2023 02:14:53 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

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

Response to Request

In reply, we called your mobile number today, May 8, and apprised you that the  BIR Form 2316 for Calendar Year 2022 can be obtained through your EMPLOYER as they are obligated to furnish every employee a copy thereof as a proof of taxes withheld which shall serve as an Annual Income Tax Return. 

“SECTION 2.83.1. Employees Withholding Statements (BIR Form No. 2316). – 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 Minimum Wage Earners (MWEs) and to other employees whose compensation were not subjected to withholding tax.

The employer shall prepare BIR Form No. 2316 in triplicate, which shall be distributed as follows:

(1)	Original – Employee’s copy;
(2)	Duplicate – BIR’s copy; and
(3)	Triplicate- Employer’s copy which shall be retained for a period of ten (10) years.”

Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the Calendar Year 2022 if you have not receive a copy.

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

Please be informed that you have the right to appeal the decision of the undersigned with fifteen (15) days from receipt of this Notice of Denial. For your further guidance, please refer to the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue, circularized through Revenue Memorandum Circular No. 14-2022, which is available for download at the Bureau's Official Website or www.bir.gov.ph.

Thank you for availing our services.

FOI Receiving Officer
Public Information and Education Division