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    Date: 2024-01-25 09:43:38.028039

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Latest BIR 2316

Requested from BIR by M. Banal at 09:43 AM on Jan 25, 2024.
Purpose: For Employment
Date of Coverage: 01/05/2016 - 08/22/2017
Tracking no: #BIR-892156416781

Banal 09:43 AM, Jan 25, 2024 

Dear Sir/Madam,

I am writing in through this website to request and hopefully receive a copy of my BIR 2316 form. This is for the purpose of submitting one of the employment requirement for my new employer. Regrettably, my previous employer is not able to provide me with my BIR 2316 as I’ve resigned before they can give it to me.

It would be very much appreciated if you can send me a copy via email as my employment is  waiting for it — I have to submit this so I can start my work. 

I hope to hear from you soon.

Thank you

Maria Michaela Rebancos Banal


January 25, 2024

Dear Ms. Banal: 

Greetings!

Thank you for your request dated Jan 25, 2024 09:43:38 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Latest BIR 2316.

Response to your request

We tried to called you on your provided contact number today, January 25, but to no avail. 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 and highly recommended that the aforesaid Withholding Tax Certificate (BIR Form 2316) was been provided by your employers to you after it was submitted to the Revenue District Office (RDO) and it is advisable if you maintained a file copy of the documents. 

You may directly request for a copy of your ITR (BIR Form 2316) from your (previous) employer/s as they are primary/original source of such document.

* For BIR Form 2316 issued for Taxable Years 2016 to 2017 records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). 

* For BIR Form 2316 issued for Taxable Year 2023 the RDO does not have a copy of the BIR Form. The RDO gets a hold of the said form upon submission of your employer to them on February 28, 2024.

Thank you for availing our services.

Respectfully,

Alternate FOI Receiving Officer
Public Information and Education Division

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