Bureau of Internal Revenue

Badeo 09:17 AM, Jan 24, 2024

January 24, 2024

Dear Mr. Micaller:

I refer to my letter of Jan 23, 2024 01:46:16 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request for copies of BIR Form 2316.

Please be informed that 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

It is suggested and highly recommended that the aforesaid Withholding Tax Certificate (BIR Form 2316) was been provided by your employers to you after it was submitted to the Revenue District Office (RDO) and it is advisable if you maintained a file copy of the documents. 

You may directly request for a copy of your ITR (BIR Form 2316) from your (previous) employer/s as they are primary/original source of such document.

* For BIR Form 2316 issued for Taxable Years 2012 to 2018 records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). 

* For BIR Form 2316 issued for Taxable Year 2019, please provide us the information of your previous employer such as Company Name, Company Tax Identification Number and Company Address in order for us to endorse it to corresponding Revenue District Office (RDO).

Email vanessa.badeo@bir.gov.ph and indicate in the subject email ticket number #BIR-780246597819, 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 Apr 17, 2024 12:56:14 AM, your request will be closed.

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

Thank you.

Respectfully,

Alternate FOI Receiving Officer
Public Information and Education Division