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    Date: 2024-01-19 10:10:18.942887

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ITR Status

Requested from BIR by R. Tan Lee at 10:10 AM on Jan 19, 2024.
Purpose: To check my ITR status
Date of Coverage: 01/01/2021 - 12/31/2021
Tracking no: #BIR-084646738797

Tan Lee 10:10 AM, Jan 19, 2024 

Hi! I resigned from my previous employer on December 17, 2021. My last day with them was January 27, 2022. I am now working as a freelancer. I was able to get a copy of my ITR from them around 2-3 months after my last day.

1. How do I check if my previous employer was able to file my ITR for the year 2021? Since I was employed the whole year of 2021, was it mandatory for my previous employer to file my ITR on my behalf? 

2. If my previous employer did not file my ITR, am I required to pay a penalty even if they were deducting tax from me the whole year?

Thank you!


January 19, 2024

Dear Ms. Lee:

Greetings!

Thank you for your request dated Jan 19, 2024 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for ITR Status.

Response to your request

Please be informed that under Section 12. 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 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

It is suggested and highly recommended that the aforesaid Withholding Tax Certificate (BIR Form 2316) was been provided by your employers to you after it was submitted to the Revenue District Office (RDO) and it is advisable if you maintained a file copy of the documents. 

You may directly request for a copy of your ITR (BIR Form 2316) from your (previous) employer/s as they are primary/original source of such document.

* For BIR Form 2316 issued for Taxable Years 2015 to 2019 records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). 

* For BIR Form 2316 issued for Taxable Year 2020 to 2021, please provide us your Company Name and Company TIN Number so we can forward your request to the Revenue District Office (RDO) of your previous employer.

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