Bureau of Internal Revenue

Arcita 09:27 AM, Oct 06, 2022

October 6, 2022

Dear Ms. Mendoza,

Greetings!

Thank you for your request dated Oct 04, 2022 10:57:12 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Request of Income Tax Return and/or BIR Form 2316.

Response to Request

Per our phone conversation this morning, per Section 6 of Revenue Regulations (RR) 10-2008 and Section 12 of RR 11-2018 wherein employers are required to furnish every employee from whose compensation taxes have been withheld BIR Form 2316 Certificate of Compensation Payment/Tax Withheld on or before January 31 of the succeeding 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.  Failure to furnish the same shall be a ground for the mandatory audit of Payor’s Income Tax Liabilities (including withholding tax) upon verified complaint of the Payee.

Hence, we advise that you coordinate with the concerned employer for your copy of BIR Form 2316 for taxable year 2021.  Otherwise, you may request the Revenue District Office (RDO) where the employer is registered and submits there reports for a copy thereof, provided the same was submitted by such employer.

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division