Bureau of Internal Revenue

August 23, 2023

Dear Mr. Martin:

Greetings!

Thank you for your request dated Aug 21, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Income Tax Return.

Response to your request

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 and 2023 (if in case your employment with the company has been terminated before the end of this year) if you have not receive a copy/copies.

Thank you.

FOI Receiving Officer
Public Information and Education Division