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    Date: 2022-11-13 22:38:47.219239

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    Date: 2022-11-14 10:54:48.865521

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BIR 2316

Requested from BIR by E. Amos at 10:38 PM on Nov 13, 2022.
Purpose: Proper filing of BIR Form 2316
Date of Coverage: 01/01/2022 - 10/21/2022
Tracking no: #BIR-557096782450

Amos 10:38 PM, Nov 13, 2022 

Hi, I resigned last October 21, 2022. As of this writing, I still don't have my BIR Form 2316 from my previous employer. I tried to follow up for my documents thrice and was told that BIR Form 2316 would be released alongside the releasing of last pay and COE. What should I do? My current employer told me to provide them the BIR form ASAP.

1. What should I do so that I can get my BIR form 2316 from previous employer asap? I am told processing of documents would take 30-90 days. 

2. What are the steps in Self filing of BIR form 2316? 

Thank you in advance!

Arcita 10:54 AM, Nov 14, 2022 

November 14, 2022

Dear Ms. Amos:

Greetings!

Thank you for your request dated Nov 13, 2022 10:38:47 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for BIR Form 2316.

Response to Request

In reply, we refer you to Section 6 of Revenue Regulations (RR) 10-2008 and Section 12 of RR 11-2018 wherein employers are required to furnish every employee from whose compensation taxes have been withheld BIR Form 2316 Certificate of Compensation Payment/Tax Withheld on or before January 31 of the succeeding 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.  Failure to furnish the same shall be a ground for the mandatory audit of payor's income tax liabilities (including withholding tax) upon verified complaint of the payee.

Moreover, if you have two (2) employers in a Calendar Year, you should submit BIR Form 2316 from the previous employer to the new employer for consolidation and computation of tax due as against tax withheld to determine the tax still payable, if any, which shall be withheld from the last payment of compensation for the calendar year.   Further, the new employer submits the consolidated BIR Form 2316 to the Revenue District Office (RDO) where it is registered.

It is not Self-filing because the BIR Form 2316 has to be accomplished by your EMPLOYER and NOT THE EMPLOYEE, please take note that BIR Form 2316 from the previous employer is needed to find out if there an excess of withholding tax over the tax due to be refunded to the employee or a deficiency tax still to be withheld from the employee.  If the deficiency withholding tax is more than the amount of the last compensation to be paid to an employee, the employer shall be liable to pay the amount of tax which cannot be withheld from the employee’s last compensation for the year.

Hence, we advise to coordinate with the previous employer by presenting a letter to follow up the issuance of BIR Form 2316 for the period of your employment with them, citing the particular provisions of RRs 10-2008 and 11-2018 as mentioned above. 

The above regulations can be found in the BIR Website at www.bir.gov.ph homepage/revenue issuances links.
 
Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

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