Bureau of Internal Revenue

Du 08:44 AM, Jul 11, 2022

July 11, 2022

Dear [Redacted][Name]:

I refer to my letter of Jul 09, 2022 11:31:40 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return Copy (ITR).

In order for us to work further on your request, we need more information from you regarding your query. You have indicated in your request that you require a copy of your ITR for Taxable Period 01-01-2022 to 06-30-2022. For verification and clarification, kindly provide additional information on the following:

1. Did you have a registered business between the period 01-01-2022 to 06-30-2022? Or were you an individual earning on purely compensation income from the period 01-01-2022 to 06-30-2022?

2.  If employed, kindly provide the name of your employer/s and registered address of your Employer for the period 01-01-2022 to 06-30-2022?

3. Withstanding your answer to the first and second query, did you file an ITR for the cited period?

Lastly, if you are an Employee for the period 01-01-2022 to 06-30-2022, your Employer is required to issue a copy of your BIR Form 2316 for Taxable Year 2021 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).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form 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." 

With the abovementioned regulation, since your employer, is mandated to furnish you a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31, each year of your employment, you may request your employer the copies of your BIR Form 2316 for your credit card purpose.

Kindly email the needed information at sherry.ann.arcita@bir.gov.ph and indicate in the subject ticket number #BIR-565366437271, 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 Oct 03, 2022 12:42:44 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer