Bureau of Internal Revenue

Arcita 10:43 AM, Feb 17, 2023

February 17, 2023

Dear Ms. Avila:

I refer to my letter of Feb 15, 2023 06:20:02 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and/or BIR Form 2316.

This is to acknowledge receipt of your email requesting for your Income Tax Return (ITR) covering Taxable Years 2012 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 years 2012 to 2022 if you have not receive a copy.

Please be informed also, that BIR Form 2316 for the year 2012 to 2018 per Revenue District Office (RDO) records are already unavailable since we follow strictly the four (4) year retention period of the documents based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

For BIR form 2316 for Year 2022 it is still for submission by your employer to the RDO on February 28, 2023.

Email sherry.ann.arcita@bir.gov.ph for assistance and indicate in the subject email  ticket number #BIR-069718151902, 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 12, 2023 02:37:03 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