Bureau of Internal Revenue

May 12, 2022

Dear Mr. George Calalang:

Greetings!

Thank you for your request dated May 05, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for your Income Tax Return (ITR) for 2010 to 2021.

Upon verification from the BIR System, your Taxpayer Identification Number (TIN) is registered as E.O 98.

A. Have you been employed/an employee for 2010 to 2021?; or
B. Self-Employed Individual (Business, Practicing One's Profession or Under Job Order Contract for 2010 to 2021?

In response to your request, please be informed of the below procedure in ITR Filing prior to 2013 and in relation to Letter "A".

1.	The Employer (previous or current) provides for the BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) of their Employees. It is crucial to note that there are two (2) occasions when your employer will release it to you, either on or before January 31 of every year. In cases of termination of employment, it is issued on the same day the last payment of wages is made; and
2.	Subsequently, all Employers are required to file their returns to the Revenue District Offices (RDOs) where they are registered, the BIR Form 2316 with zero/no payment return of their employees, hence, we cannot provide a copy of your BIR Form 2316.

The mandatory submission of Employees’ BIR Form 2316 in lieu of the Income Tax Return (ITR), “who are qualified for substituted filing” by the employers started the year 2013, reference-based in RR No. 11-2013 and further amended by RR 2-2015.

You may ask your employer from 2010-2021 re: BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) as this should had been issued to you. As mandated by law.

Lastly, if you are Self-Employed, then you should have a copy of your BIR Form 1701 or 1701A (whichever is applicable).

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer