Bureau of Internal Revenue

Arcita 07:16 AM, Feb 27, 2023

February 27, 2023

Dear Ms. Cereneo:

I refer to my letter of Feb 24, 2023 11:10:29 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form 2316.

In reply, please be informed of the following:

A.) BIR Form 2316 for Taxable Year/s 2015 to 2018:

Please be informed that your request cannot be granted by the Revenue District Office (RDO) since the aforesaid BIR Withholding Tax Certificates were issued in 2015 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).

Hence, you may ask your previous employer/s for the copy/ies of your Certificate of Compensation Payment/ Tax Withheld (BIR Form 2316) because all taxpayers are required to preserve their accounting records for the period of 10 years in accordance with the Revenue Memorandum Circular No. 29-2019.

B.) BIR Form 2316 for Taxable Year/s 2019 to 2021:

Kindly provide us the Complete Name of your Employer/s during the Taxable Period, Employer/s TIN, Employer/s Business Address and your TIN.

Email the requested information at sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-322761037033, to respond.

Please be informed also, 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 previous employer/s as they are primary/original source of such document.

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 May 19, 2023 11:10:29 PM, your request will be closed.

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

Arcita 09:27 AM, Mar 17, 2023

March 17, 2023

Dear Mhyli Jade Cereneo,

Greetings!

Thank you for your request dated Feb 24, 2023 11:10:29 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

Your FOI request is approved. 

We called your mobile number today, March 17, and apprised you to visit our Large Taxpayer Division-Cebu at Corporate Tower, CBP Mindanao Avenue, Cebu City for the payment of Certification Fee and Documentary Stamp before the release of your requested BIR Form 2316 for the Calendar Year 2020-2021.

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

Thank you.

Respectfully,

FOI Receiving Officer
Public Information and Education Division