Bureau of Internal Revenue

Du 12:26 PM, Jul 20, 2022

July 20, 2022

Dear Mariel De Guzman:

Greetings!

Thank you for your request dated Jul 20, 2022 10:54:44 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request for a copy of your Income Tax Return (ITR) or BIR Form 2316.

In reply, we called your contact number today (July 20, 2022 at 12:24 P.M) and asked if you are an employee for the period of January 2022 and you answered in affirmative, such being the case, your Employer is required to issue a copy of your BIR Form 2316 for Taxable Year 2021 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended 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 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.” and should have been provided to you after it has been filed in the BIR. 

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 visa requirement/purpose.

Thank you.

Respectfully yours,

Sherry Ann Cuyos
FOI Officer