Bureau of Internal Revenue

June 28, 2022

Dear Carlo Marquez:

Greetings!

Thank you for your request dated Jun 28, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for a Copy of Income Tax Return (ITR) or Certificate of Compensation Payment/Tax Withheld (BIR Form 2316).

we have called your contact information today (June 28, 2022 at 3:06 P.M) and apprised that you can do either of two (2) things:

1.  Filing/submitting of BIR Form No. 2316 itself under Revenue Regulations No. 11- 2013:

In cases covered by “substituted filing” – the income tax on which has been correctly withheld (tax due equals tax withheld), the employer shall furnish each employee with the original copy of BIR Form 2316 and file/submit to the BIR – Revenue District Office where registered the duplicate copy of the return not later than February 28 following the close of the calendar year. BIR Form 2316 will suffice and thus becomes the “substitute” income tax return of the employee.

Filing/submitting BIR Form 2316 beyond February 28, a penalty of one thousand pesos (P1,000) will be imposed under Section 250 of the Tax Code.

2. Filing BIR Form 2316 as an attachment to BIR Form 1700:

An employee is required to file his/her Annual Income Tax Return (ITR) using BIR Form 1700 on or before April 15 of the year following the applicable taxable year where he/she is not qualified under the substituted filing scheme.

On the other hand, an employee who is qualified for substituted filing may voluntarily file his/her return for purposes of loans, foreign travel requirements and for other purposes they may deem proper using BIR Form 1700.

Under both cases, BIR Form 2316 is filed/submitted as an attachment to BIR Form 1700.

Filing of BIR Form 1700 and payment of taxes due thereon, if any, beyond April 15 is subject to penalties provided under the National Internal Revenue Code of 1997, as amended.

Since you have with you your BIR Form 2316 issued by your employer it is already good as your ITR, thus, you no longer need to request  your ITR for 2021 from us. 

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer