Bureau of Internal Revenue

Arcita 11:02 AM, Mar 07, 2023

March 7, 2023

Dear Ms. Monte:

Greetings!

Thank you for your request dated Mar 04, 2023 04:16:19 PM 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 Request

We called your mobile number today, March 7, and apprised you that 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 copies of Form No. 2316 xxx.” As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR) and the said document is duly signed both by the employer and employee. 

The employer also prepares the List (Certified List of Employees Qualified for Substituted Filing - Annex F of Revenue Regulations No. 11-2018) of the employees together with the scanned copy/ies of the said BIR Form/s 2316 as proof that said document is duly submitted to the Bureau/Revenue District Office (RDO).

In connection thereto, the proof of submission by the employer (as mentioned in paragraph 2) is a requirement before you secure the document from our RDO. And since the said proof is to be secured from your employer, it is advised that instead of requesting proof of submission, you may then secure copy of the BIR Form 2316 directly from them, being the issuing party and your withholding agent. The document requested contains the signature of the parties concerned, providing you of the documents may violate the Data Privacy Act.

we recommend that you request your BIR Form No. 2316 directly from your former employer, as this should have been issued to you on or before Jan. 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division