Bureau of Internal Revenue

January 9, 2023

Dear Mr. Villanueva:

Greetings!

Thank you for your request dated Jan 06, 2023 12:11:46 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Income Tax Return and/or BIR Form 2316.

Response to your request

We called your mobile number today, January 9, to apprised you that per 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

It is suggested that you directly request for a copy of your ITR (BIR Form 2316) from your employer (DKT Health) as they are primary/original source of such document.

As an added note/reference, BIR Withholding Tax Certificates (BIR Form 2316)  issued in 2014 to 2018 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).

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division