Bureau of Internal Revenue

Arcita 01:31 PM, Oct 14, 2022

October 14, 2022

Dear Ms. Gastador:

I refer to my letter of Oct 14, 2022 11:59:49 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Certificate of Compensation Payment/Tax Withheld (BIR Form 2316).

In connection with your request through eFOI Portal pertaining to the request for a copy of BIR Form 2316 as a Substitute Income Tax Return for Taxable Year/s 2005 to 2022.

Please be informed that such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2005 to 2017 and records of the RDO on those periods are already unavailable since we follow strictly the five (5) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

It will be practical and appropriate for you to refer to your employers and ask for the said copies where it actually originated, because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

Request for BIR Form 2316 For 2018 to 2022, 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 fil 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

Furthermore, such request may also be requested to your employer.

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 Jan 06, 2023 05:17:41 AM, your request will be closed.

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

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division