Bureau of Internal Revenue

Badeo 10:32 AM, Aug 29, 2023

August 29, 2023

Dear Mr. Bernardo:

I refer to my letter of Aug 25, 2023 05:50:39 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return for Year 2022.

In reply, please be informed that “ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

Kindly coordinate with your employer if you have not receive a copy of your BIR Form 2316 for Calendar Year 2022.

For other concern, email vanessa.badeo@bir.gov.ph and indicate in the email subject ticket number #BIR-172540296112, 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 Nov 21, 2023 02:30:19 AM, your request will be closed.

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

Thank you.

Respectfully,

Alternate FOI Receiving Officer
Public Information and Education Division

Arcita 10:41 AM, Aug 29, 2023

August 29, 2023

Dear Mr. Bernardo:

I refer to my letter of Aug 25, 2023 05:50:39 PM 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 No. 2316 for Year 2022.

Please be informed that under 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 No. 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 to be issued by every employer to employees classified as Minimum Wage Earners (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 ten (10) years.”

Please coordinate with your employers and ask for the copy/copies of your BIR Form 2316 from the Calendar Year 2022 if you have not receive a copy/copies.

For other concern, email sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-172540296112, 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 Nov 21, 2023 02:41:02 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