Bureau of Internal Revenue

Du 01:51 PM, Jul 19, 2022

July 19, 2022

Dear Samantha Reonal:

I refer to my letter of Jul 18, 2022 04:37:05 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return (ITR).

In order for us to work further on your request, we need more information from you regarding your query. You have indicated in your request that you require a copy of your ITR for Taxable Period 03-01-2021 to 07-18-2022. For verification and clarification, kindly provide additional information on the following:

1. Did you have a registered business between the period 03-01-2021 to 07-18-2022? Or were you an individual earning on purely compensation income from the period 03-01-2021 to 07-18-2022?

2.  If employed, kindly provide the name of your employer and registered address of your Employer for the period 03-01-2021 to 07-18-2022?

3. Withstanding your answer to the first and second query, did you file an ITR for the cited period?

Lastly, if you are an Employee for the period 03-01-2021 to 07-18-2022, your Employer is required to issue a copy of your BIR Form 2316 for Taxable Year 2021 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before February 28 of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR (Annex “F”), reflecting the amount of income payment, the tax due and tax withheld" and should have been provided to you after it has been filed in the BIR. 

Kindly email the needed information at sherry.ann.arcita@bir.gov.ph and indicate in the subject ticket number #BIR-053888822959, 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 Oct 11, 2022 05:49:44 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer

Du 09:07 AM, Jul 21, 2022

July 21, 2022

Dear Samantha Reonal:

Greetings!

Thank you for your request dated Jul 18, 2022 04:37:05 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request for Income Tax Return (ITR) and/or BIR Form 2316 as attachment to BIR Form 1700.

In reply, we called your contact number today (July 21, 2022 at 9:06 A.M) and apprised you that you can do either of two (2) things:

1.  Filing/submitting of BIR Form No. 2316 itself under Revenue Regulations No. 11- 2013:

In cases covered by “substituted filing” – the income tax on which has been correctly withheld (tax due equals tax withheld), the employer shall furnish each employee with the original copy of BIR Form 2316 and file/submit to the BIR – Revenue District Office where registered the duplicate copy of the return not later than February 28 following the close of the calendar year. BIR Form 2316 will suffice and thus becomes the “substitute” income tax return of the employee.

Filing/submitting BIR Form 2316 beyond February 28 to the BIR District Office by your employer, a penalty of one thousand pesos (P1,000) will be imposed under Section 250 of the Tax Code.

2. Filing BIR Form 2316 as an attachment to BIR Form 1700:

An employee is required to file his/her Annual Income Tax Return (ITR) using BIR Form 1700 on or before April 15 of the year following the applicable taxable year where he/she is not qualified under the substituted filing scheme.

On the other hand, an employee who is qualified for substituted filing may voluntarily file his/her return for purposes of loans, foreign travel requirements and for other purposes they may deem proper using BIR Form 1700.

Under both cases, BIR Form 2316 is filed/submitted as an attachment to BIR Form 1700.

Filing of BIR Form 1700 and payment of taxes due thereon, if any, beyond April 15 is subject to penalties provided under the National Internal Revenue Code of 1997, as amended.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Receiving Officer