Bureau of Internal Revenue

April 19, 2022

Dear Ms. Laiza Mendoza:

Greetings!

Thank you for your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch with Tracking No: #BIR-273764147014.

After careful consideration, we resolve to deny your request due to the reason that the Bureau does not have custody of the document requested and we have the impression that the document you are referring is your BIR Form 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 whose compensation taxes have been withheld the Certificate of Income Tax Withheld on Compensation (BIR Form No. 2316) on or before January 31 of the succeeding 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.[Section 2.83.1 of RR 3-2002]. 

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 in this case for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316."

Thank you.

Respectfully,
Sherry Ann A. Cuyos
FOI Officer