Bureau of Internal Revenue

August 3, 2021

Dear Elaine,

Greetings!

Thank you for your request dated Aug. 03, 2021, under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request
You asked for Income Tax Return.

Response to your request
While our aim is to provide information whenever possible, in this instance we are sorry to inform you that your request has been denied because our office is constrained by rules under Sec.13.3 Standard Procedure for FOI Request to wit:” The purpose of the request for information shall be specific or adequately and sufficiently described. General averments of the purpose such as "for information," "for research," "for legal purpose," or other similarly worded purposes shall not be considered to have met the requirements of specificity. Failure to specify the reason for or purpose of the request for information shall be a ground for denial of the FOI request. 

For your guidance, please refer to the Revised People's Freedom of Information Manual for the Bureau of Internal Revenue, which is available for download at the Bureau's Official Website or www.bir.gov.ph.

However, we understand, you are requesting a copy of your annual income return (BIR Form 1700).
However, please be informed that an employee whose income tax has been correctly withheld by his employer, is not required to file an income tax return, provided that such individual has only one employer and has been qualified for substituted filing for the taxable year - the Certificate of Withholding filed by the respective employers, duly stamped "Received" by the Bureau, shall be tantamount to the filing of income tax returns by said employees.

In view hereof, you may use the BIR Form 2316 (Certificate of Income Tax Withheld) issued to you by your employer.

For your information and guidance.


Thank you.

Respectfully,

Ana Marie Du
FOI Officer