Bureau of Internal Revenue

Arcita 08:06 AM, Jun 06, 2023

June 6, 2023

Dear Ms. Angeles:

I refer to my letter of Jun 05, 2023 10:24:01 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request for a copy of past Income Tax Return and/or BIR Form 2316.

In reply, please be informed that under Section 2.83.1 of RR No. 2-98, as amended, is hereby further amended to read as follows:

“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.”

The duty therefore to provide you a copy of your Income Tax Return and/or BIR Form No. 2316 for a Calendar Year rests upon your EMPLOYER. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

As an added reference, BIR Form No. 2316 issued for the following Calendar Year 2009 to 2018 are already unavailable and the same was moved/forwarded to the BIR Warehouse outside the Revenue District Office (RDO) for archived. 

What can be provided by our RDO is your BIR Form No. 2316 for Calendar Year 2019 if your employer has submitted in your behalf copy of your BIR Form No. 2316. Kindly provide the Name of your Employer (For Calendar Year 2019), TIN of your Employer and Registered Business Address.

Email the requested information at sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-592820840679, 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 Aug 29, 2023 12:02:44 AM, your request will be closed.

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Badeo 11:13 AM, Jul 26, 2023

July 26, 2023

Dear Ms. Angeles:

Thank you for your request dated Jun 05, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request for a copy of past ITR.

We received your request on Jun 05, 2023 and will respond on or before Jun 26, 2023 10:24:01 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at http://efoi-ph.uc.r.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi01OTI4MjA4NDA2NzkM, for request with ticket number #BIR-592820840679.

Thank you.

Respectfully,

Alternative FOI Receiving Officer
Public Information and Education Division

RDO-126 09:28 AM, Jul 31, 2023

July 31, 2023

Dear Shelly Angeles,

I refer to my letter of Jun 05, 2023 10:24:01 PM; about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request for a copy of past ITR.

Our response to your request is due on Jun 26, 2023 10:24:01 PM. Unfortunately, it is taking longer than expected to deal with your request since this request was just recently indorsed.

I apologize for this delay but have applied for an extension so we could work further on your request. We hope to be able to send you a response on or before Jul 24, 2023 10:24:01 PM.

Thank you.

Respectfully,

RLTAD 3 RDO-126
FOI Officer

RDO-126 03:03 PM, Jul 31, 2023

July 31, 2023

Dear Shelly Angeles,

Greetings!

Thank you for your request dated Jun 05, 2023 10:24:01 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Request for a copy of past ITR.

Response to Request

Based on the reason stated below, we resolve to approve/deny your request as to the following information:   Copy of your ITR for the year 2009-2019.

Years 2009-2014
This Office does not have the information you have requested (BIR Form 2316) since it was only starting 2015 when the employers were required to furnish the BIR with scanned copies of BIR Form No. 2316.  Your employer was not required to submit copies of 2316 certificates during the period requested. 

Year 2015
We regret to inform you that your request cannot be processed because your employer failed to submit a CD of scanned copies of Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) for the year 2015.

Years 2016-2017
Your request for information (BIR Form 2316) for the years 2016-2017 is granted.  Please refer to the email sent to the email address you have provided.

Years 2018-2019
We regret to inform you that your request cannot be processed because the submitted CD of scanned copies of Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) by your employer for the year 2019 is unreadable.

For your guidance, please refer to the Revised People's Freedom of Information Manual for the Bureau of Internal Revenue, which is available for download at the Bureau's Official Website or www.bir.gov.ph.

Thank you for availing our services.
                                                             

Respectfully,

RLTAD 3 RDO-126
FOI Receiving Officer