Bureau of Internal Revenue

Arcita 03:37 PM, Sep 14, 2023

September 14, 2023

Dear Mr. Hamoy:

I refer to my letter of Sep 14, 2023 03:18:00 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and/or BIR Form No. 2316.

In reply, please be informed that “ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

Kindly coordinate with your employer if you have not receive a copy of your BIR Form 2316 for Calendar Year 2022. 

For other concern, email sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-806061137900, 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 Dec 07, 2023 07:36:13 AM, your request will be closed.

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Arcita 04:02 PM, Sep 14, 2023

September 14, 2023

Dear Mr. Hamoy:

Greetings!

Thank you for your request dated Sep 14, 2023 03:18:00 PM 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 No. 2316.

Response to Request

Per our phone conversation this afternoon, September 14, 2023 you have been advised to proceed with our Revenue District Office (RDO) No. 81-Cebu City North located at BIR Regional Office Bldg., Archbishop Reyes Avenue, Cebu City.

Kindly bring the Original and Photocopy of your BIR Form 2316 and you may also ask from your employer copy of the Duly Received “Annex F”. 

Any request for certification that may be requested by a taxpayer from the RDO on matters relating to its registration shall be charged with a fee in an amount not exceeding one hundred pesos (P100.00), in addition to the documentary stamp tax of Thirty Pesos (P30.00) imposed under Section 188 of the National Internal Revenue Code, as amended.
Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Please be informed that you have the right to appeal the decision of the undersigned with fifteen (15) days from receipt of this Notice of Denial. For your further guidance, please refer to the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue, circularized through Revenue Memorandum Circular No. 14-2022, which is available for download at the Bureau's Official Website or www.bir.gov.ph. 

Thank you.

FOI Receiving Officer
Public Information and Education Division