Bureau of Internal Revenue

March 6, 2023

Dear Mr. Jose:

Greetings!

Thank you for your request dated Mar 05, 2023 11:15:02 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Income Tax Return and/or BIR Form 2316.

Response to your request

Thank you for your request, please be informed that copies of the document must be secured by the issuing party. 

In your case, BIR Forms 2316 are issued by an employer to its employees. Moreover, the said document is made in triplicate copies. Original copy is given to the employee and said document is duly signed both by the employer and employee. 

The employer also prepares the List (Certified List of Employees Qualified for Substituted Filing - Annex F of Revenue Regulations No. 11-2018) of the employees together with the scanned copy/ies of the said BIR Form/s 2316 as proof that said document is duly submitted to the Bureau/Revenue District Office (RDO).

In connection thereto, the proof of submission by the employer (as mentioned in paragraph 2) is a requirement before you secure the document from our RDO. And since the said proof is to be secured from your employer, it is advised that instead of requesting proof of submission, you may then secure copy of the BIR Form 2316 directly from them, being the issuing party and your withholding agent. Moreover the document requested contains the signature of the parties concerned, providing you of the documents may violate the Data Privacy Act. 

May we then suggest that you refer directly to your employer as the said document was originally from the company and should have been provided to you before it has been filed in the BIR. 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.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division