Bureau of Internal Revenue

Arcita 05:58 PM, Feb 28, 2023

February 28, 2023

Dear Mr. Olalia:

I refer to my letter of Feb 27, 2023 04:25:29 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, request for a copy of your BIR Form 2316 from Taxable Years 2015-2021.

In reply, 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 the 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 that you directly request for a copy of your Income Tax Return and/or BIR Form No. 2316 from your previous employer (National Meat Inspection Service) as they are primary/original source of such document and given the urgency of your purpose.

Please be informed also, that BIR Form No. 2316 issued from 2015 to 2018 records of the Revenue District Office (RDO) on those periods are already unavailable since the RDO follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

For assistance, kindly email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-165411087147, to respond.

During the period of us awaiting your reply, your request will be put on hold. If we do not receive a reply on or before May 23, 2023 09:48:04 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Badeo 09:18 AM, May 26, 2023

May 26, 2023

Dear Mr. Jason Olalia:

Greetings!

Thank you for your request dated Feb 27, 2023 04:25:29 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Copy of Form 2316 from 2015-2021.

Response to Request

Thank you for providing us and update that your concern has been resolved.

Respectfully,
FOI Receiving Officer
Public Information and Education Division