Bureau of Internal Revenue

July 8, 2022

Dear Ms. Kylien Gallendez:

Greetings!

Thank you for your request dated Jul 07, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for a copy of your Income Tax Return (ITR) or BIR Form 2316.

In reply, we called your contact number today (July 8, 2022) and apprised you that your Employer are required to issue  copy of  BIR Form 2316 pursuant to Section 2.83.1 of Revenue Regulations No. 02-98, as amended by Revenue Regulations No. 11-2018, which provides that "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 to be issued by every employer to employees classified as MWEs and to other employees whose compensation were not subjected to withholding tax." As proof that your taxes were withheld. This shall serve as your Income Tax Return (ITR).

'The employer shall give back to the employee qualified for substituted filing of ITR the original copy while the duplicate copy shall be submitted by the employer to the concerned BIR office not later than February 28 of the succeeding year, with accompanying Certified List of Employees Qualified for Substituted Filing of ITR (Annex “F”), reflecting the amount of income payment, the tax due and tax withheld." emphasis supplied.

With the abovementioned regulation, your employer is mandated to furnish you a Certificate of Compensation Payment and Tax Withheld (BIR Form No. 2316) on or before January 31, each year of your employment, you may request your employer the copies of your BIR Form 2316 for your credit card application.

Failure of the employer to furnish the employee of the Certificate of Compensation and Tax Withheld shall be a ground for the mandatory audit of payor’s all internal revenue tax liabilities upon verified complaint

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer