Bureau of Internal Revenue

Arcita 06:17 AM, Jan 17, 2023

January 17, 2023

Dear Mr. Andres:

I refer to my letter of Jan 16, 2023 06:51:35 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form No. 2316.

In connection with your request through eFOI Portal pertaining to your request for a copy of BIR Form No. 2316 as a Substitute Income Tax Return for Taxable Years 2015, 2017 and 2019.

Please be informed, that your request for BIR Form No. 2316 for Taxable Years 2015 and 2017 cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2015 and 2017 and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form No. 2316) because All Taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

On your other request for a BIR Form No. 2316 for the Year 2019, it is suggested that you directly request for a copy of your Income Tax Return (BIR Form No. 2316) from your (previous) employer as they are primary/original source of such document.

Please be informed that under Section 83 (A) of the National Internal Revenue Code (NIRC) states that “ 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 whose compensation taxes have been withheld the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) on or before January thirty-first (31st) of the succeeding calendar year, or if employment is terminated before the close of such calendar year, on the same day of which the last payment of compensation is made”.

You may email sherry.ann.arcita@bir.gov.ph for assistance and indicate in the subject email ticket number #BIR-561662116935, 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 Apr 10, 2023 10:08:13 PM, your request will be closed.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division