Bureau of Internal Revenue

Du 03:20 PM, Jun 30, 2020

June 30, 2020

Dear Nelson,

Thank you for your request dated Jun 27, 2020 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR 2316.

We received your request on Jun 27, 2020 and will respond on or before Jul 17, 2020 04:42:30 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 https://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi02NDc0MDk3MzE0NDgM, for request with ticket number #BIR-647409731448.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer

Revenue District Office 10:48 AM, Jul 02, 2020

Good day sir,

In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. 

However, it can also be presumed that possibly, you might have qualified under the  Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant  to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316)   shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding  year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. 

Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such.

 I hope that we have guided accordingly. 


CHARMAINE C. DE LA TORRE
Revenue District Officer 
BIR- San Fernando City, La Union

Revenue District Office 12:36 PM, Jul 02, 2020

Good day sir,

In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. 

However, it can also be presumed that possibly, you might have qualified under the  Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant  to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316)   shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding  year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. 

Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such.

 I hope that we have guided accordingly. 


CHARMAINE C. DE LA TORRE
Revenue District Officer 
BIR- San Fernando City, La Union

Revenue District Office 03:33 PM, Sep 10, 2020

July 2, 2020

NELSON CAYETANO
Email: basticayetano@gmail.com
137 Barangay Talang, San Carlos City
Pangasinan

Good day sir,

In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. 

However, it can also be presumed that possibly, you might have qualified under the  Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant  to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316)   shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding  year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. 

Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such.

 I hope that we have guided you accordingly. 


CHARMAINE C. DE LA TORRE
Revenue District Officer 
BIR- San Fernando City, La Union
Email: charmaine.delatorre@bir.gov.ph

Revenue District Office 11:06 AM, Sep 12, 2020

July 2, 2020

NELSON CAYETANO
Email: basticayetano@gmail.com
137 Barangay Talang, San Carlos City
Pangasinan

Good day sir,

In reply to your request for copies of Form 2316 or Income Tax Returns (ITRs) for the years 2018-2019, please be informed that upon verification from our Integrated Tax System, it was found that the last time you filed your ITR was in 2011. Hence, this office could not provide you with the requested copies of ITRs for those particular taxable years. 

However, it can also be presumed that possibly, you might have qualified under the  Substituted Filing of Income Tax Return since our system shows no data of your filed ITRs from 2012 to 2019. Pursuant  to Revenue Regulations No. 11-2018, an employee who receives purely compensation income , regardless of amount from only one employer, the income tax of which has been withheld correctly (tax due equals tax withheld) shall not be required to file Annual Income Tax Return (BIR Form 1700). In lieu of the latter, the Certified List of Employees Qualified for Substituted Filing of ITRs filed by your employer and stamped received by the concerned BIR office including duplicate copies of Certificate of Compensation Payment and Tax Withheld (BIR Form 2316)   shall be tantamount to the substituted filing of ITRs by concerned employees. On or before January 31 of the succeeding  year, the employer is required to furnish his employees with Form 2316, distributed as follows; original- employee’s copy;duplicate-BIR’s copy and triplicate- employer’s copy. 

Please be informed that we have no record of your form 2316submitted in our office. Such being the case, and inasmuch as your main employer is under the jurisdiction of BIR RDO 40, Cubao, Quezon City, we recommend that you redirect your concern with the said BIR office. Or you may also request said form from your main employer, as they are required to furnish you with such.

 I hope that we have guided you accordingly. 


CHARMAINE C. DE LA TORRE
Revenue District Officer 
BIR- San Fernando City, La Union
Email: charmaine.delatorre@bir.gov.ph