Bureau of Internal Revenue

Arcita 01:08 PM, Jan 09, 2023

January 9, 2023

Dear Ms. Bael:

I refer to my letter of Jan 07, 2023 10:18:12 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and/or BIR Form 2316.

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 that you directly request for a copy of your ITR (BIR Form 2316) from your (previous) employer/s 2019-2021 as they are primary/original source of such document.

Kindly email sherry.ann.arcita@bir.gov.ph for assistance and indicate in the email subject ticket number #BIR-171636657298, 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 Apr 03, 2023 05:04:14 AM, your request will be closed.

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

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division

Arcita 08:44 AM, Jan 10, 2023

January 10, 2023

Dear Ms. Bael:

Greetings!

Thank you for your request dated Jan 07, 2023 10:18:12 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Income Tax Return and/or BIR Form 2316.

Response to Request

We called your mobile number today, January 10, and apprised you that we  do not cater to Individual Taxpayers, please allow me to ask if you receive a copy of the BIR Form 2316 or Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld from your employer (Universal Robina Corporation)? 

If the answer is no, please coordinate with your with your employer and ask for the copy of said BIR Form from year 2020.
 
Please be informed that BIR Form 2316 must be accomplished by an EMPLOYER for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. It must be issued to the employee on or before Jan. 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment. This certificate, will serve as your Income Tax Return (ITR) being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. 
 
I hope above information will be of great help in securing the desired copy of your BIR Form 2316. 
 
Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division