Lim 08:44 AM, Jan 30, 2023
Hi, I would like to request a copy of my Income Tax Return (ITR) - BIR 2316 from February 2011 to December 2022.
Arcita 06:50 PM, Jan 30, 2023
January 30, 2023
Dear Mr. Lim:
I refer to my letter of Jan 30, 2023 08:44:58 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Request a digital copy of my Income Tax Return (ITR) - BIR 2316.
Please be informed that under Section 12. 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 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 is also required to be issued by every employer to employees classified as 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 (10) years
It is suggested that you directly request for a copy of your ITR (BIR Form 2316) from your employer/s as they are primary/original source of such document.
As an added information, your request for BIR Form 2316 from Taxable Years 2011 to 2018 cannot be granted by the Revenue District Office (RDO) because the aforesaid BIR Withholding Tax Certificates were issued in 2011 to 2018 and records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008).
On the Other hand, on your request for BIR Form 2316 for Taxable Year 2022 cannot be granted by the concerned RDO where your employer is registered, because the RDO gets a hold of the said BIR Form upon submission of your Employer to the district on February 28, 2023.
Kindly coordinate with your employer just in case your employment with them has been terminated before the close of the calendar year 2022, on the day on which the last payment of compensation is made. If still employed the issuance of the same by your employer to you and to the rest of their employees will be on January 31, 2023.
For assistance kindly email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-301201129752, to respond.
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 Apr 24, 2023 10:41:46 AM, your request will be closed.
We hope to hear from you at the soonest possible time.
Thank you.
Respectfully,
FOI Officer
Public Information and Education Division
