Federio 10:10 AM, Feb 03, 2023
Hi! I would like to request a document regarding my Certification of Compensation Payment for my new Job requirement.
Arcita 05:54 AM, Feb 06, 2023
February 6, 2023
Dear Ms. Federio,
I refer to my letter of Feb 03, 2023 10:10:04 AM 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.
On the Other hand, your request for BIR Form 2316 for Taxable Year 2022 cannot be granted yet by the concerned RDO where your employer is registered, because the RDO gets a hold of the said BIR Form upon submission of your Employer to the district on February 28, 2023.
Kindly coordinate with your employer just in case your employment with them has been terminated before the close of the calendar year 2022, on the day on which the last payment of compensation is made. If still employed the issuance of the same by your employer to you and to the rest of their employees will be on January 31, 2023.
For assistance kindly email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-876144008941, 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 Apr 28, 2023 09:53:32 PM, your request will be closed.
We hope to hear from you at the soonest possible time.
Thank you.
Respectfully,
FOI Receiving Officer
Public Information and Education Division
