Bureau of Internal Revenue

August 22, 2022

Dear Diether John Merina:

Greetings!

Thank you for your request dated Aug 18, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for BIR Form 2316.

Response to your request

Per our phone conversation this morning August 22, 2022, you are informed that your employer are required to issue a copy of your BIR Form 2316 pursuant to Section 2.83.1 of Revenue Regulations No. 02-98, as amended by Revenue Regulations No. 11-2018, 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).


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. 

With the abovementioned regulation, since your employer, is mandated to furnish you a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31, each year of your employment, you may request your employer the copies of your BIR Form 2316 for your intended purpose.

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer