Bureau of Internal Revenue

November 8, 2023

Dear Ms. Garcia:

Greetings!

Thank you for your request dated Nov 07, 2023 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 No. 2316 for Calendar Year 2014-2016.

Response to your request

This is in connection with your request for information, with reference number #BIR-177139274705, for the Request of Income Tax Return and/or BIR Form No. 2316 for the Calendar Year  (s) 2014 to 2016.

In reply, we inquired from the BIR system and you are registered as Local Employee. 

We resolve to deny your request due to the following reason/s:

1.	The Revenue District Office (RDO) has no physical copies of the submitted BIR Form No. 2316 received from your employer; and
2.	Records/files of BIR Form No. 2316 for the Year (s) 2014 to 2016 were already sent to Archive as it was more than four (4) years of Retention Period per Revenue Memorandum Circular (RMC) No. 73-2008.

Hence, you may ask for a copy/copies of your BIR Form No. 2316 to your previous employer (s), because All Taxpayers are required to preserve their accounting records for the period of ten (10) years in accordance with the RMC No. 29-2019.

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Please be informed that you have the right to appeal the decision of the undersigned with fifteen (15) days from receipt of this Notice of Denial. For your further guidance, please refer to the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue, circularized through Revenue Memorandum Circular No. 14-2022, which is available for download at the Bureau's Official Website or www.bir.gov.ph. Thank you for availing our services

Thank you.

FOI Receiving Officer
Public Information and Education Division