Bureau of Internal Revenue

October 31, 2023

Dear Ms. Lat:

Greetings!

Thank you for your request dated Oct 29, 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.

Response to your request

In reply, we verified from our system and you are registered as Local Employee. Your request for a copies of your Income Tax Return/BIR Form No. 2316 for the Calendar Year (s)  2015 to 2019 can be obtained through your employer (s) as they are obligated to furnish every employee a copy thereof as a proof of taxes withheld which shall serve as your Annual Income Tax Return per Revenue Regulation 2-98, as amended.

Please be informed also, that copies of BIR Form No. 2316 for CY 2015-2019 are already unavailable per records of the Revenue District Offices (RDOs) since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).

Hence, you may ask your previous employer/s for the copy/copies of your BIR Form 2316 because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular 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.

Respectfully,

FOI Receiving Officer
Public Information and Education Division