Bureau of Internal Revenue

Badeo 02:26 PM, Jun 22, 2023

June 22, 2023

Dear Ms. Muralla:

I refer to my letter of Jun 21, 2023 11:16:25 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form No. 2316.

Please be informed that your request for BIR Form 2316 for the Calendar Year 2021 to 2023 can be obtained through your EMPLOYER as they are obligated to furnish every employee a copy of the BIR Form 2316 as a proof of taxes withheld which shall serve as your Annual Income Tax Return (AITR) per Revenue Regulation 2-98, as amended.

“SECTION 2.83.1. Employees Withholding Statements (BIR Form No. 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 to be issued by every employer to employees classified as Minimum Wage Earners (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 ten (10) years.”

Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the Calendar Year 2019,  if you have not receive a copy.

For your other concern, email vanessa.badeo@bir.gov.ph and indicate in the email subject ticket number #BIR-015341590521, 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 Sep 14, 2023 06:22:59 AM, your request will be closed.

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

Thank you.

Respectfully,

Alternate Receiving FOI Officer
Public Information and Education Division