Bureau of Internal Revenue

Arcita 07:57 AM, Apr 19, 2023

April 19, 2023

Dear Mr. Bobadilla:

I refer to my letter of Apr 18, 2023 11:43:10 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR FORM OF 2316.

In reply, please be informed that “ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

Kindly coordinate with your employer if you have not receive a copy of your BIR Form 2316 for Calendar Year 2022. 

For assistance, kindly email sherry.ann.arcita@bir.gov.ph and indicate in the email subject #BIR-907517417325.

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 Jul 11, 2023 11:54:55 PM, your request will be closed.

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

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Please be informed that you have the right to appeal the decision of the undersigned with fifteen (15) days from receipt of this Notice of Denial. For your further guidance, please refer to the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue, circularized through Revenue Memorandum Circular No. 14-2022, which is available for download at the Bureau's Official Website or www.bir.gov.ph.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division