Bureau of Internal Revenue

Arcita 11:48 AM, Jan 18, 2023

January 18, 2023

Dear Mr.  Mangoma Jr:

I refer to my letter of Jan 17, 2023 04:13:40 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for a copy/ies of your Income Tax Return (ITR) and/or BIR Form No.  2316 from Taxable Years 2015 to 2022.

Please be informed that under Section 12. 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 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

It is suggested that you directly request for a copy of your ITR (BIR Form 2316) from your (previous) employer/s as they are primary/original source of such document.

For added information, please be informed that BIR Withholding Tax Certificates (BIR Form No. 2316) issued in Taxable Years 2015 to 2018 cannot be granted by the Revenue District Office (RDO) and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Lastly, BIR Form No. 2316 for Taxable Year 2022. that will be issued by your employer to you on or before January 31, 2023 and the same will be submitted to the RDO where your employer is registered on or before February 28, 2023.

Email sherry.ann.arcita@bir.gov.ph for inquiries and indicate in the email subject  ticket number #BIR-654361747840, 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 Apr 12, 2023 03:37:05 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