Bureau of Internal Revenue

January 30, 2023

Dear Ms. Domingo:

Greetings!

Thank you for your request dated Jan 28, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for ITR / BIR Form 2316.

Response to your request

Please be informed, that you may directly request for a copy of your BIR Form 2316 for Taxable Year 2022 (and not 2023) to your employer as they are primary/original source of such document.

It is also stated in “SECTION 2.83.1. Employees Withholding Statements (BIR Form 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 is also required to be issued by every employer to employees classified as 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 (10) years

As an added note/reference, The Revenue District Office (RDO) gets a hold of the BIR Form 2316 for the year 2022 upon submission of your employer to them on February 28, 2023.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division