Bureau of Internal Revenue

Arcita 09:53 AM, Jan 23, 2023

January 23, 2023

Dear Ms. Tulabot:

I refer to my letter of Jan 20, 2023 01:47:51 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR FORM 2316.

We would like to know whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS) or an Employee during the Taxable Year per your request? 

However, if your Source of Income is Purely Compensation from your Employment, you are covered under Substituted Filing and Filing of Income Tax Return (ITR) is not required. 

Instead BIR Form 2316 will suffice and must be accomplished by your EMPLOYER for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. 

It must be issued to the EMPLOYEE on or before Jan. 31, or on the day of last payment of wages in case of termination from employment. 

This certificate, will serve as your Income Tax Return (ITR) being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. 

Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the year 2022 for your intended purpose.

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 Apr 17, 2023 01:52:18 AM, your request will be closed.

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

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division