Bureau of Internal Revenue

Arcita 10:17 AM, Feb 14, 2023

February 14, 2023

Dear Ms. Dahl:

I refer to my letter of Feb 14, 2023 02:52:28 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, Request for Income Tax Return (ITR) and/or BIR Form 2316.

This is to acknowledge receipt of your email requesting for your Income Tax Return (ITR) covering Taxable Years 2019 to 2022.  We would like to know 
whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS)/With Business or an Employee during the taxable year per your request? 

As MIE/JO/COS/With Business, it means that you have other source/s of income other than employment and you are required to file your Individual Income Tax Return (either BIR Form 1701 or BIR Form 1701A). 

However, if your Source of Income is Purely Compensation from your Employment, you are covered under Substituted Filing and Filing of Income Tax Return (ITR) is not required instead BIR Form 2316 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 Jan. 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. 

Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the year 2019 to 2022 if you have not receive a copy.

For assistance, kindly email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-023947239584, 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 May 09, 2023 02:13:58 AM, your request will be closed.

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

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division

Arcita 01:08 PM, Feb 22, 2023

February 22, 2023

Dear Ms. Dahl:

Greetings!

Thank you for your request dated Feb 14, 2023 02:52:28 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

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

Response to Request

Provided hereunder are the Checklist of Documentary Requirements (For those Persons with Low Income/No Income) who may want to avail of the Scholarship and Job/Livelihood Programs:

1. Certification of Low Income/No Income signed by the
Barangay Chairman of the place where the applicant
resides; (1 original) -  Barangay
2. Duly Notarized Affidavit of Low Income/No Income;
(1 original) -  Taxpayer/Notary Public
3. Proof of Payment of P100.00 Certification Fee and
P30.00 loose Documentary Stamp Tax. (1 photocopy) - Collection Section of the Revenue District Office (RDO) having jurisdiction over the place of residence of the taxpayer.

Additional Documents, if applicable to the following cases: If transacting through a Representative:
Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original); and
Any government-issued ID of the taxpayer and
authorized representative; (1 photocopy).

Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.

https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/Citizens-Charter-2021-Edition_RR-and-RDO-Services.pdf.

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Respectfully,

FOI Receiving Officer
Public Information and Education Division