Morales 05:54 PM, Dec 14, 2021
Hi. My employer is asking for my BIR record hence this request for 2316. Thank you for the assistance.
Du 04:10 PM, Dec 15, 2021
December 15, 2021
Dear Mr. Morales,
I refer to my letter of Dec 14, 2021, 05:54:10 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for 2316.
In order for us to work further on your request, we need more information from you regarding your query. In particular, it would be helpful to know your employer’s TIN, business name & address from 2006 to 2021 and email them at ana.marie.du@bir.gov.ph for us to properly endorse your request to the concerned RDO.
For ITR 2006- 2013, please be informed of the below procedure in ITR Filing prior to 2013:
1. The employers provide for the BIR Form 2316 to their employees after the year ends; and
2. Subsequently, all employees are required to file their returns to the RDOs where they are registered, with tax due or zero/no payment, hence we cannot provide a copy of BIR 2316
The mandatory submission of Employees’ BIR Form 2316 in lieu of the Income Tax Return (ITR), “who are qualified for substituted filing” by the employers started the year 2013, reference-based in RR No. 11-2013 and further amended by RR 2-2015.
On the other hand, if you need this requirement for employment purposes, kindly ask your employer if what they require from you is your BIR Form 2316 for the past years as maybe what they want is your BIR Form 2316 for this year. You may just directly request the BIR Form 2316 from your previous employer as your new employer will take into consideration your income from your previous employment for them to do the year-end adjustment and your tax liability will be based on your total income for the year. It is also mandated by law that every employer shall issue BIR Form No. 2316 to every employee before the close of such calendar year, or if employment is terminated, on the day on which the last payment of compensation is made. Also, your ITR for 2021 is yet to be filed next year, hence , we cannot provide you the same.
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 09, 2022, 08:04:06 AM, your request will be closed.
We hope to hear from you at the soonest possible time.
Thank you.
Respectfully,
Ana Marie Du
FOI Officer
