Bureau of Internal Revenue

December 14, 2021

Dear Ms. Bucton,

Greetings!

Thank you for your request dated Dec 13, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request
You asked for Income Tax Record.

Response to your request
While our aim is to provide information whenever possible, in this instance this Office does not have the information you have requested as your BIR Form 2316 for 2021 is yet to be filed next year. 

However, you may directly request said form from your previous employer as 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. 

Further, please be informed that the BIR Form 2316 contains your income and the corresponding taxes that your employer withheld from you during the year. The form serves as a proof that (1) you have earned an income; (2) taxes are withheld from the said income during the year. Thus, your new employer requires you to submit for them to do the year-end adjustment. Your new employer will take into consideration your income from previous employment and your tax liability will be based on your total income for the year. As mentioned above, this is important as new employers will generally request the form when onboarding new employees that have had a previous employer within the same calendar year as they may use this form to understand the tax position of the new employee and consolidate for withholding tax purposes.

For your information and guidance.

Respectfully,

Ana Marie Du
FOI Officer