Bureau of Internal Revenue

Browse over 9421 requests from this government agency

Go Back

  • REQUEST SUBMITTED

    You have submitted an FOI request

    Date: 2022-10-17 10:01:14.982787

  • PROCESSING REQUEST

    Your request is already in review

  • REQUEST DENIED

    Your request was denied

    Date: 2022-10-17 12:43:45.259837

  • 4

    RATE YOUR REQUEST

    How was your request?

BIR 2316 Form from 2015-2017 (Previous Employer)

Requested from BIR by J. Sarmiento at 10:01 AM on Oct 17, 2022.
Purpose: Application
Date of Coverage: 12/31/2015 - 12/01/2017
Tracking no: #BIR-124941740285

Sarmiento 10:01 AM, Oct 17, 2022 

Hello, 

My previous employer doesn't have a copy of my form 2316s for the years 2015-2017. I also don't remember them giving copies to us during the years I worked with them. They only gave a copy for the year 2018, when I resigned from the company.

Kindly help where to get these copies. I badly need it for an overseas application requirement. :(

Thank you :)


October 17, 2022

Dear Ms. Sarmiento:

Greetings!

Thank you for your request dated Oct 17, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for BIR 2316 Form from 2015-2017 (Previous Employer).

Response to your request

In connection with your request through eFOI Portal pertaining to the request for a copy of BIR Form 2316 as a Substitute Income Tax Return for Taxable Year/s 2015 to 2017.

Please be informed that such request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2015 to 2017 and records of the RDO on those periods are already unavailable since we follow strictly the five (5) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

As an added information, 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 fil 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

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division

Is this request offensive?

Requests for personal information and vexatious requests are not considered valid requests for Official Information.

If you believe this request is not suitable, you can report it for attention by the site administrators.