Bureau of Internal Revenue

Du 04:32 PM, Jun 27, 2022

June 27, 2022

Dear Jaimie Cabaya:

I refer to my letter of Jun 27, 2022 04:15:00 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return.

In order for us to work further on your request, we need more information from you regarding your query. You have indicated in your request that you require a copy of your ITR for Taxable Period 05-18-2021 to 06-27-2022. For verification and clarification, kindly provide additional information on the following:

1. Did you have a registered business between the period 05-18-2021 to 06-27-2022? Or were you an individual earning on purely compensation income from the period of 05-18-2021 to 06-27-2022?

2.  If employed, kindly provide the name of your employer/s and registered address of your Employer for the period 05-18-2021 to 06-27-2022?

3. Withstanding your answer to the first and second query, did you file an ITR for the cited period?

Lastly, if you are an Employee for the period of  05-18-2021 to 06-27-2022, your Employer are required to issue a copy of your BIR Form 2316 for taxable Year 2021 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before February 28.

Kindly email the needed information at sherry.ann.arcita@bir.gov.ph and indicate in the subject ticket  number #BIR-663055887360, 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 Sep 19, 2022 08:30:10 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer

Du 01:24 PM, Jul 13, 2022

July 13, 2022

Dear Jaimie Cabaya:

Greetings!

Thank you for your request dated Jun 27, 2022 04:15:00 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for a copy of your Income Tax Return (ITR).

In reply, we called your contact number today (July 13, 2022 at 1:20 P.M) and apprised you (based on your provided additional details which we received last July 12, 2022) that it would be better and more practical to request your BIR Form 2316 for Taxable Year 2021 and 2022 to your Employer as they are the main source of document.

Please take note, that Section 12 of the Revenue Regulations No. 11-2018 states that: "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 MWEs and to other employees whose compensation were not subjected to withholding tax.

Please be guided accordingly.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Receiving Officer