Bureau of Internal Revenue

Du 12:02 PM, Aug 07, 2022

August 6, 2022

Dear Ian Robert Emit:

I refer to my letter of Aug 05, 2022 04:06:13 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Latest Income Tax Return (ITR) and/or BIR Form 2316.

If you are an Employee for the period January-December 2022, your Employer is required to issue a copy of your BIR Form 2316 for Taxable Year 2021 pursuant to Section 2.83 of Revenue Regulations No. 02-98, as amended which provides that “The employer shall furnish each employee with the original and duplicate copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR) and can be use for your intended purpose (car loan).

January 31, is the deadline of the release of BIR Form 2316 to all compensation income earners or employees of the succeeding calendar year, or if the employment is terminated before the close of such calendar year, on the day of which the last payment of compensation is made. 

For employees qualified under the substituted filing, employers are also required to submit the form to the BIR on or Before February 28 of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR (Annex “F”), reflecting the amount of income payment, the tax due and tax withheld" and should have been provided to you after it has been filed in the BIR. 

If you are still employed this year 2022, the district office gets a hold of the said BIR Form 2316 upon submission of your employer on or before February 28 (per RR 2-2015 as amended by RR 16-2021) of the following year on or before February 28, 2023. 

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 Oct 28, 2022 04:00:23 AM, your request will be closed.

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

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer