Bureau of Internal Revenue

Arcita 10:04 AM, Dec 23, 2022

December 23, 2022

Dear Ms. Tagadiad:

I refer to my letter of Dec 22, 2022 09:06:25 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Latest Income Tax Return  and/or 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

Furthermore, It is suggested that you 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.

You may use the reply function on the eFOI portal at https://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi05MjMyMjMyMDY2NjgM, for request with ticket number #BIR-923223206668, 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 Mar 17, 2023 01:57:52 AM, 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