Bureau of Internal Revenue

June 14, 2023

Dear Mr. Tuazon:

Greetings!

Thank you for your request dated Jun 14, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for a copy of Income Tax Return (ITR) and/or BIR Form No. 2316.

Response to your request

In reply, please be informed that you have posted a similar request under eFOI Tracking Number #BIR-908314715392  for a copies of your Income Tax Return (ITR) and/or BIR Form No. 2316 for the period of November 17, 2017 to February 28, 2019 which is hereby denied due to unavailability of records/retention period of the documents.

In the same way, you requested the same document covering the period of January 1, 2018 to February 28, 2019, which is again denied due to unavailability of records/retention period of the documents. 

The available year our Revenue District Office (RDO) have in their records are Year 2020 to 2022. They will provide you a copy if your employer has submitted in the RDO a copy of the Notarized Annex F (with your name on it) and scanned copies of the BIR Form No. 2316 of their respective employees covered under substituted filing.

Please be informed, that "ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right 

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division