Bureau of Internal Revenue

September 13, 2022

Sir:

Greetings!

Thank you for your request dated Sep 12, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for 2316 (W2) and 1701 for the Month of August 2022.

Response to your request

We called your contact information this morning (September 13, 2022), however, it was unsuccessful to apprised you of the following:

Issuance of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld) - must be accomplished by an EMPLOYER for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. It must be issued to the employee on or before January 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment. This certificate, will serve as your Income Tax Return (ITR) being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. 

I hope above information will be of great help in securing the desired copy of your BIR Form 2316. 

BIR Form 1701- shall be filed by individuals who are engaged in trade/business or the practice of profession including those with mixed income (i.e., those engaged in the trade/business or profession who are also earning compensation income) in accordance with Sec. 51 of the Code, as amended.

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division