Bureau of Internal Revenue

Du 07:47 AM, Aug 04, 2022

August 4, 2022

Dear Ruby Avena:

Greetings!

Thank you for your request dated Aug 04, 2022 04:52:29 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for Income Tax Return (ITR) and/or BIR Form 2316.

per our phone conversation this morning August 4, 2022 you are apprised that you can do either of two (2) things:

1.  Filing/submitting of BIR Form No. 2316 itself under Revenue Regulations No. 11- 2013:

In cases covered by “substituted filing” – the income tax on which has been correctly withheld (tax due equals tax withheld), the employer shall furnish each employee with the original copy of BIR Form 2316 and file/submit to the BIR – Revenue District Office where registered the duplicate copy of the return not later than February 28 following the close of the calendar year. BIR Form 2316 will suffice and thus becomes the “substitute” income tax return of the employee.

Filing/submitting BIR Form 2316 beyond February 28, a penalty of one thousand pesos (P1,000) will be imposed under Section 250 of the Tax Code.

2. Filing BIR Form 2316 as an attachment to BIR Form 1700:

An employee is required to file his/her Annual Income Tax Return (ITR) using BIR Form 1700 on or before April 15 of the year following the applicable taxable year where he/she is not qualified under the substituted filing scheme.

On the other hand, an employee who is qualified for substituted filing may voluntarily file his/her return for purposes of loans, foreign travel requirements and for other purposes they may deem proper using BIR Form 1700.

Under both cases, BIR Form 2316 is filed/submitted as an attachment to BIR Form 1700.

Filing of BIR Form 1700 and payment of taxes due thereon, if any, beyond April 15 is subject to penalties provided under the National Internal Revenue Code of 1997, as amended.


Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Receiving Officer