Bureau of Internal Revenue

August 2, 2021

Dear Ms.May,

Greetings!

Thank you for your request dated Aug. 01, 2021, under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request
You asked for an INCOME TAX RETURN.

Response to your request
While our aim is to provide information whenever possible, however, in this instance your request has been denied because our office is restricted by rules under Sec. 270 of the NIRC of 1997, as amended and Data Privacy Act of 2012.

However, please be informed that your mother’s ITR and/or BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) should be issued by your previous employer. As mandated by law, every employer shall issue BIR Form No. 2316 to every employee before the close of such calendar year, or if employment is terminated, on the day on which the last payment of compensation is made.  

Furthermore, please be informed that an employee whose income tax has been correctly withheld by his employer, is not required to file an income tax return, provided that such individual has only one employer and has been qualified for substituted filing for the taxable year - the Certificate of Withholding filed by the respective employers, duly stamped "Received" by the Bureau, shall be tantamount to the filing of income tax returns by said employees.

In view hereof, if you may use the BIR Form 2316 (Certificate of Income Tax Withheld) issued to you by your employer.

On the other hand, the documentary requirements needed for the Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs can be viewed here:
 https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/BIR_Citizens_Charter_2020-2nd_Edition.pdf    (at pages 112-113)

For your information and guidance.

Thank you.

Respectfully,
Ana Marie Du
FOI Officer