Bureau of Internal Revenue

Arcita 11:42 AM, Nov 09, 2022

November 9, 2022

Dear Ms. Baloloy:

I refer to my letter of Nov 09, 2022 10:14:47 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request for BIR Form 2316 and/or Income Tax Return.

We called your mobile number today, November 9, but it was unsuccessful. Please be informed of the following:

BIR Form 2316 (CY 2016 to 2018):

Such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2016 to 2018 and records of the RDO on those periods are already unavailable since we follow strictly the five (5) 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 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.

BIR Form 2316 (CY 2019 to 2021):

Please be guided by SECTION 2.83.1. Employees Withholding Statements (BIR Form 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 is also required to be issued by every employer to employees classified as 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 (10) years

Furthermore, such request may also be requested to your employer given the urgency of your purpose. 

BIR Form 2316 (CY 2022):

The RDO does not have the information/records/file copy of your BIR Form 2316 because it will be submitted by your employer to the district office on February 28, 2023. Your employer should have provided you a copy in case your employment with them is terminated before the close of such calendar year, on the day on which the last payment of compensation is made.

Kindly email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-596695968876, 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 Feb 01, 2023 03:32:26 AM, your request will be closed.

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

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division