Bureau of Internal Revenue

January 16, 2023

Dear Ms. Dibalucos:

Greetings!

Thank you for your request dated Jan 16, 2023 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 your request

We been calling your mobile number today, January 16, to validate your existing eFOI request and to know whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS) or an Employee during the taxable year (2022) per your request? 

As of date, you are registered as Local Employee in the BIR database and if your Source of Income is Purely Compensation from your Employment, you are covered under Substituted Filing and Filing of Income Tax Return (ITR) is not required instead BIR Form No. 2316 must be accomplished by an employer for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. 

BIR Form No. 2316 must be issued to the employee on or before Jan. 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment. This certificate, will serve as your Income Tax Return (ITR) being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. 

The same shall be submitted by your employer to the Revenue District Office (RDO) where they are registered on or before February 28, 2023. 

Please coordinate with your employer and ask for the copy of your BIR Form No. 2316 for the year 2022 if you have not receive a copy and/or in case of termination from employment.

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

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division