Bureau of Internal Revenue

May 16, 2022

Dear Ms. Javi Dawn Generoso:

Greetings!

Thank you for your request dated May 10, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for your Income Tax Return (ITR) or BIR Form 2316 for 2016-2022.

In reply, we have called your contact information to properly address your concern and we refer you to Section 6 of Revenue Regulations (RR) 10-2008 and Section 12 of RR 11-2018 wherein employers are required to furnish every employee from whose compensation taxes have been withheld BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) on or before January 31 of the succeeding 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.  Failure to furnish the same shall be a ground for the mandatory audit of payor's income tax liabilities (including withholding tax) upon verified complaint of the payee.
Moreover, if you have two (2) employers in a Calendar Year, you should submit BIR Form 2316 from the previous employer to the new employer for consolidation and computation of tax due as against tax withheld to determine the tax still payable, if any.  Further, the new employer submits the consolidated BIR Form 2316 to the Revenue District Office (RDO) where it is registered.
Hence, we advise that you coordinate with the concerned employers for your copy of BIR Form 2316.  Otherwise, you may request the RDO where the employer is registered and submits reports for a copy thereof, provided the same was submitted by such employer.
Addresses and contact numbers of RDOs can be found in the bir website at www.bir.gov.ph homepage/contact us/directory/revenue district offices links.

Thank you.

Respectfully,
Sherry Ann A. Cuyos
FOI Officer