Bureau of Internal Revenue

Arcita 02:29 PM, Nov 18, 2022

November 18, 2022

Dear Mr. Alajar:

I refer to my letter of Nov 17, 2022 02:39:17 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form 2316 Records.

In relation to your request lodged through the eFOI Portal, regarding your BIR Form 2316 for the Calendar Year/s (CYs) 2005 to 2022, please be informed of the following:

BIR Form 2316 (CY 2005-2018):

Such request cannot be granted by the Revenue District Office (RDO), since the aforesaid BIR Withholding Tax Certificates were issued in aforesaid years and records of the RDO on those periods are already unavailable since we follow strictly the five (5) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.


BIR Form 2316 (CY 2022):

The BIR Form 2316 for Calendar Year 2022 has not yet been submitted by your Employer in the RDO because the taxable period has not yet elapsed/finished. 

The RDO gets a hold of the said BIR Form 2316 upon submission of your employer on or before February 28 (per RR 2-2015 as amended by RR 16-2021) of the following year or in your case on or before February 28, 2023.

However, you may wish to contact/coordinate with your former employer in case your employment with them has been terminated/ended per Section 6 of Revenue Regulations (RR) No. 10-2008 provides that it is the responsibility of the EMPLOYER to furnish the employee his/her BIR Form 2316 on or before January 31 of the succeeding calendar year, or if the employment is terminated before the close of such calendar year, on the day of which the last payment of compensation is made. 

BIR Form 2316 (CY 2019-2021)

Please allow me to ask if you receive a copy of the BIR Form 2316 or Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld from your EMPLOYER?

If the answer is no, you may coordinate with your former employer/s and request for the copies of said BIR Form 2316 from the year/s 2019-2021 given the urgency of your purpose. Otherwise, the same shall be coordinated with the Revenue District Office (RDO) of the BIR Office where your Employers on that particular period is registered (it will take time to retrieve).

Kindly email sherry.ann.arcita@bir.gov.ph for assistance and kindly indicate in the subject email ticket number #BIR-723325308352, 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 Feb 10, 2023 06:17:21 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division