Bureau of Internal Revenue

Arcita 04:21 PM, Nov 03, 2022

November 3, 2022

Dear Ms. Clarito:

I refer to my letter of Oct 31, 2022 09:31:19 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and Certificate  of Tax Exemption.

We called your mobile number today, November 3, to validate your existing FOI request but it was unsuccessful. 

We would like to know whether you are a Mixed Income Earner (MIE)/Job Order Contract (JO)/Contract of Service (COS) or an Employee during the taxable year/s  (2021-2022) per your request? 

As MIE/JO/COS, it means that you have other source/s of income other than employment and you are required to file your individual Income Tax Return (BIR Form 1701).

On the other hand, if your source of income is purely compensation from your employment, you are covered under substituted filing and filing of ITR is not required. Instead BIR Form 2316 issued by your employer will suffice/enough As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR). 

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 and duplicate copies of Form No. 2316 xxx.” 

Email the needed information at sherry.ann.arcita@bir.gov.ph as this contains sensitive information and indicate in the subject email tracking number  ticket number #BIR-317194284617, 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 Jan 26, 2023 08:06:01 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division

Arcita 11:13 AM, Nov 28, 2022

November 28, 2022

Dear Ms. Clarito:

Greetings!

Thank you for your request dated Oct 31, 2022 09:31:19 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your Request

You asked for Income Tax Return and Certificate  of Tax Exemption.

Response to Request

We called your mobile number today, November 28, and apprised you of the following:

Provided hereunder are the Checklist of Documentary Requirements (For those Persons with Low Income/No Income) who may want to avail of the Scholarship and Job/Livelihood Programs:

1. Certification of Low Income/No Income signed by the
Barangay Chairman of the place where the applicant
resides; (1 original) -  Barangay
2. Duly Notarized Affidavit of Low Income/No Income;
(1 original) -  Taxpayer/Notary Public
3. Proof of Payment of P100.00 Certification Fee and
P30.00 loose Documentary Stamp Tax. (1 photocopy) - Collection Section of the Revenue District Office (RDO) having jurisdiction over the place of residence of the taxpayer.

Additional Documents, if applicable to the following cases: If transacting through a Representative:
Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original); and
Any government-issued ID of the taxpayer and
authorized representative; (1 photocopy).

Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.

You may view it in the BIR Citizen's Charter at the link https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/Citizens-Charter-2021-Edition_RR-and-RDO-Services.pdf .

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Thank you

FOI Receiving Officer
Public Information and Education Division