Bureau of Internal Revenue

Badeo 02:43 PM, Sep 04, 2023

September 4, 2023

Dear Ms. Baniaga:

I refer to my letter of Aug 31, 2023 11:12:45 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for income tax return form 2316.

Please be informed that under Section 2.83.1 of RR No. 2-98, as amended, is hereby further amended to read as follows:

“SECTION 2.83.1. Employees Withholding Statements (BIR Form No. 2316). – In general, every employer or other person who is required to deduct and withhold the tax on compensation, including fringe benefits given to rank and file employees, shall furnish every employee from whom taxes were withheld a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31 of the succeeding calendar year, or if employment is terminated before the close of such calendar year, on the day on which the last payment of compensation is made. The said BIR Form No. 2316 is also required to be issued by every employer to employees classified as Minimum Wage Earners (MWEs) and to other employees whose compensation were not subjected to withholding tax.

The employer shall prepare BIR Form No. 2316 in triplicate, which shall be distributed as follows:

(1)	Original – Employee’s copy;
(2)	Duplicate – BIR’s copy; and
(3)	Triplicate- Employer’s copy which shall be retained for a period of ten (10) years.”

Please coordinate with your employer/s and ask for the copy of your BIR Form 2316 from the Calendar Year/s 2019 to 2023 if you have not receive a copy.

As an added information, records of your BIR Form No. 2316 during the Calendar Year 2019 are already unavailable and cannot be provided to you by the BIR Revenue District Office (BIR-RDO) where your employer/s during the aforesaid years is/are registered because we strictly follow the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

For other concern, kindly email vanessa.badeo@bir.gov.ph and indicate in the subject email ticket number #BIR-079119888021, 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 Nov 27, 2023 06:42:23 AM, your request will be closed.

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

Thank you.

Respectfully,

Alternated FO Receiving Officer
Public Information and Education Division