Bureau of Internal Revenue

Arcita 11:50 AM, Feb 27, 2023

February 27, 2023

Dear Ms. Cayas:

I refer to my letter of Feb 27, 2023 10:40:43 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, request for copies of BIR Form 2316.

We been calling your mobile number today, February 27, to ask why your former employer has not given you a copy of your BIR Form 2316 for Taxable Year 2022? Per 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

In this regard, Kindly provide us the following information:

1. Complete Name of your Employer for Taxable Year 2022;
2. TIN of your Employer for us to properly endorse your request to the Revenue District Office (RDO) where your employer is registered; and
3. Complete Address of your Employer.
 
Email the requested information at sherry.ann.arcita@bir.gov.ph (as this contain sensitive information). Indicate in the subject email ticket number #BIR-720201490402, 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 May 22, 2023 03:42:23 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