Bureau of Internal Revenue

Arcita 06:29 AM, Jan 16, 2023

January 16, 2023

Dear Ms. Tolentino:

I refer to my letter of Jan 15, 2023 03:36:26 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request for a copy of Income Tax Return and/or BIR Form No. 2316.

In connection with your request through eFOI Portal pertaining to the request for a copy of Income Tax Return and/or BIR Form 2316 as a Substitute Income Tax Return for Taxable Year/s 2012 to 2021.

In reply, please be informed of the following:

A.) Income Tax Return and/or BIR Form 2316 for Taxable Years 2012 to 2018- 
such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates (BIR Form No. 2316) were issued in 2012 to 2018 and 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).

Hence, you may ask your previous employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

B.) Income Tax Return and/or BIR Form 2316 for Taxable Years 2019 to 2021- Please be informed that under Section 83 (A) of the National Internal Revenue Code (NIRC) states that “ 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 whose compensation taxes have been withheld the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) on or before January thirty-first (31st) of the succeeding calendar year, or if employment is terminated before the close of such calendar year, on the same day of which the last payment of compensation is made”.

In view of the foregoing, we recommend that you request your BIR Form No. 2316 directly from your employer/s.

We hope we have clarified this matter with you.

For assistance email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-942911192102, 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 Apr 07, 2023 10:22:02 PM, 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