Bureau of Internal Revenue

Dear JOHN RONALD VILLENAS,

Greetings!

Thank you for your request dated Jul 05, 2022 03:17:22 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request for the copies of BIR Form 2316 has been denied due to the following:

1. For lack of purpose - In accordance to Section 21.2 of the Revised People's Freedom of Information Manual for Bureau of Internal Revenue.

2. For lack of authority of the requested information because the employer is the one mandated to submit the BIR Form 2316 to the Bureau - Section 12 of the Revenue Regulations No. 11-2018 states that: "In general, every 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 to be issued by every employer to employees classified as MWEs and to other employees whose compensation were not subjected to withholding tax." emphasis supplied.

'The employer shall give back to the employee qualified for substituted filing of ITR the original copy while the duplicate copy shall be submitted by the employer to the concerned BIR office not later than 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." emphasis supplied.

With the abovementioned regulation, since your employer, Queen Margarette Hotel Down Town, 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 personal use.

While our aim is to provide information whenever possible, in this instance, this Office cannot give you the information you have requested since your employer was the one submitted the copies of the BIR Form 2316 to the Bureau and you have no authority to obtain information submitted by them due to Data Privacy Act of 2012. 

For further assistance, you may review the FAQ section of the eFOI site: https://zcwd20190208-dot-efoi-ph.appspot.com/help.

Your right to request a review

If you are unhappy with this response to your FOI request, you may ask us to carry out an internal review of the response by writing to Herbert Joseph S. Jonos with email address: rdo_60@bir.gov.ph. Your review request should explain why you are dissatisfied with this response, and should be made within 15 calendar days from the date when you received this letter. We will complete the review and tell you the result within 30 calendar days from the date when we receive your review request.

If you are not satisfied with the result of the review, you then have the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).

Thank you.

Respectfully,
Herbert Joseph S. Jonos
RDO-60/Lucena City, North Lucena Revenue District Office
FOI Officer