Bureau of Internal Revenue

Arcita 11:03 AM, Jun 13, 2023

June 13, 2023

Dear Ms. Hernandez;

I refer to my letter of Jun 09, 2023 11:48:49 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for copy of Income Tax Return and/or BIR Form 2316 for the year 2014, 2015 and 2022.

Please be informed that under 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 No. 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 to be issued by every employer to employees classified as Minimum Wage Earners (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 ten (10) years.”

Please coordinate with your employer/s and ask for the copy of your BIR Form 2316 from the Calendar Year/s 2014, 2015 and 2022 if you have not receive a copy.

As an added information, records of your BIR Form No. 2316 during the Calendar Year 2014 and 2015 are already unavailable and cannot be provided to you by the BIR Revenue District Office (BIR-RDO) where your employer/s during the aforesaid years is/are registered because we strictly follow the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

For other concern, kindly email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-722725679468, 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 Sep 05, 2023 02:57:56 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