Bureau of Internal Revenue

July 11, 2022

Dear Ms. Mary Rose Caudal:

Greetings!

Thank you for your request dated Jul 09, 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 2021.

In reply, if you are referring to your BIR Form 2316, please be informed that your employer are required to issue a copy of your BIR Form 2316 pursuant to Section 2.83.1 of Revenue Regulations No. 02-98, as amended by Revenue Regulations No. 11-2018, which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees. For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before February 28 to the BIR District Office of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR (Annex “F”), reflecting the amount of income payment, the tax due and tax withheld." 

With the abovementioned regulation, since your employer, is mandated to furnish you a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31, each year of your employment, you may request your employer the copies of your BIR Form 2316 for your intended purpose.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer