Bureau of Internal Revenue

Arcita 12:26 PM, Dec 12, 2022

December 12, 2022

Dear Ms. De Chavez:

I refer to my letter of Dec 10, 2022 05:33:01 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for a copy of Income Tax Return and/or BIR Form 2316 for Calendar Years 2014 to 2019.

In reply, please be informed that your request for a copy of your BIR Form 2316 for Calendar Years 2014 to 2018 cannot be granted by the Revenue District Office (RDO) where your Employer during the aforesaid years are registered since the aforesaid BIR Withholding Tax Certificates were issued in 2014 to 2018 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).

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.

On your other request, the BIR Form 2316 for the Calendar Year 2019 can also be requested from your previous employer. As cited 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

You may use the reply function on the eFOI portal at https://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi02NzkxNzM4MTIwMjcM, for request with ticket number #BIR-679173812027, 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 Mar 06, 2023 04:17:59 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