Bureau of Internal Revenue

Arcita 04:27 PM, Feb 10, 2023

February 10, 2023

Dear Mr. Espino:

I refer to my letter of Feb 08, 2023 05:49:45 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for 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 that you directly request for a copy of your ITR (BIR Form 2316) from your employer as they are primary/original source of such document.

Furthermore, for BIR Form 2316 from the Year 2008 to 2018 it was 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 for the Year 2022, the Revenue District Office (RDO) gets a hold of the said form upon submission of your employer to the district on February 28, 2022.

For assistance, email sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-845477912604 , 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 May 05, 2023 08:24:34 AM, your request will be closed.

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

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division