Bureau of Internal Revenue

Du 04:23 PM, Jul 25, 2022

July 25, 2022

Dear Jamie Tavera:

I refer to my letter of Jul 25, 2022 08:19:45 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return (ITR) and/or BIR Form2316 for the Year 2021 and 2022.

In this instance, kindly provide us the Name of your Employer for the period of  2021, Employer Business Address and Employer's Taxpayer Identification Number (TIN) for us to endorse your concern to the Revenue District Office (RDO) where your employer is registered and where they submits BIR reports/returns. Email the needed information at sherry.ann.arcita@bir.gov.ph indicate in the subject email ticket number #BIR-929461494972, to respond.

Please be informed also, that our RDO can deny your request for the following instances, 1.) the RDO does not have custody of the information you requested; 2.) If your employer submitted its employees Form 2316 for the year 2020, however, your name was not included in the list of employees that are qualified for substituted filing; 3.) If your Employer has not submitted BIR Form 2316 at the RDO. 
 
BIR Form 2316 for 2022 that has to be issued by your employer next year, January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before 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.” and should be provided to you after it has been filed in the BIR. 

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 Oct 17, 2022 08:18:35 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer

Du 01:26 PM, Aug 17, 2022

August 17, 2022

Dear Jamie Tavera:

Greetings!

Thank you for your request dated Jul 25, 2022 08:19:45 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for ITR (Form2316) of year 2021 and 2022.

Response to Request

Per our phone conversation this afternoon August 17, 2022 informed that your employer are required to issue a copy of your BIR Form 2316 pursuant to Section 2.83.1 of Revenue Regulations No. 02-98, as amended by Revenue Regulations No. 11-2018, which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

We advised you to secure from them as they are the main and original source of the document.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Receiving Officer