Bureau of Internal Revenue

Du 12:00 PM, Jul 13, 2022

July 13, 2022

Dear Bryan Lagonoy:

I refer to my letter of Jul 13, 2022 12:01:36 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Latest Income Tax Return (ITR).

In order for us to work further on your request, we need more information from you regarding your query. You have indicated in your request that you require a copy of your ITR for Taxable Period 2021. For verification and clarification, kindly provide additional information on the following:

1. Did you have a registered business between the period 2021-2022? Or were you an individual earning on purely compensation income from the period 2021-2022?

2.  If employed, kindly provide the name of your employer/s and registered address of your Employer for the period 2021-2022?

3. Withstanding your answer to the first and second query, did you file an ITR for the cited period?

We been calling your contact information today (July 13, 2022 at 12:00 N.N) to apprised you, if you are an Employee for the period 2021-2022, your Employer is required to issue a copy of your BIR Form 2316 for Taxable Year 2021 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before February 28 of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR (Annex “F”), reflecting the amount of income payment, the tax due and tax withheld." 

With the abovementioned regulation, your employer is mandated to furnish you a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31, each year of your employment, you may request your employer the copies of your BIR Form 2316 for your intended purpose.

Kindly email the needed information at sherry.ann.arcita@bir.gov.ph and indicate in the subject ticket number #BIR-858560734505, 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 Oct 05, 2022 03:58:36 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer

Du 01:17 PM, Jul 19, 2022

July 19, 2022

Dear Bryan Lagonoy:

Greetings!

Thank you for your request dated Jul 13, 2022 12:01:36 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for the Latest Copy of your Income Tax Return (ITR).

In reply, we have called your contact number today (July 19, 2022 at 1:11 P.M) and apprised you based on the additional details we received from your email,  you may execute a Certificate or Notarized Affidavit of Non-Filing of Income Tax Return (ITR) since you are an Overseas Filipino Worker (OFW) and according to your affirmation "No Other Source of Income received within the Country (Philippines)/No Business at all". Attached to your Certificate/Notarized Affidavit your employment contract and barangay clearance and submit to the Revenue District Office (RDO) having jurisdiction over the place of your residence. 

Additional Documents, if applicable to the following cases: If transacting through a Representative:
Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original); and
Any government-issued ID of the taxpayer and
authorized representative; (1 photocopy).

Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Receiving Officer