Bureau of Internal Revenue

Arcita 09:36 AM, Oct 24, 2022

October 24, 2022

Dear Ms. Abuela,

Greetings!

Thank you for your request dated Oct 23, 2022 08:32:36 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Request for ITR copy.

Response to Request

Your FOI request is approved. I enclose a copy of [some/most/all] of the information you requested.

Your right to request a review

We called your contact information today, October 24, and apprised you to secure another copy of your BIR Form 2316 to your Employer given the urgency of your purpose. 

Please be informed also, under 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

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division