Bureau of Internal Revenue

May 12, 2022

Dear Ms. Crystal Adajar:

Greetings!

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

Your request

You asked for Income Tax Return.

In response to your request, if you are an employee with one employer and earning a purely compensation income regardless of the amount, you are qualified to "Substituted Filing" of Income Tax Return. Under Revenue Regulations (RR) 2-98 as amended, the BIR form 2316 filed by your employer serves as your Income Tax Return. as mandated by Section 2.83 of Revenue Regulation 11-2013, your employer shall furnish you the original and duplicate copies of BIR form 2316 showing the name and address of the employer, employer's TIN; Name and Address of the employee; Employee's TIN amount of exemptions claimed, amount of premium payments on health insurance compensation received, amount of tax due and tax withheld.

Hence, we suggest that you coordinate with your employer as they are the ones who prepare BIR Form 2316 (Certificate of Income and Tax Withheld) and issue the same to their employees.

Otherwise, you may try to request a copy of your BIR Form 2316 with the Revenue District Office (RDO) where your employer is registered and where they submits their reports only if your employer submitted the same to them (RDO).

Addresses and contact numbers of RDOs can be found in the bir website at www.bir.gov.ph homepage/contact us/directory/revenue district offices links.

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer