Bureau of Internal Revenue

February 1, 2023

Dear Ms. Gonzales:

Greetings!

Thank you for your request dated Jan 31, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Individual Tax Return.

Response to your request

This is to acknowledge receipt of your email requesting for your Income Tax Return (ITR) covering Taxable Year 2022.  

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

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

However, if your Source of Income is Purely Compensation from your Employment, you are covered under Substituted Filing and Filing of Income Tax Return (ITR) is not required instead BIR Form 2316 must be accomplished by an employer for each employee receiving salaries, wages, and other forms of remuneration, indicating the total amount paid and the taxes withheld for the calendar year. 

It must be issued to the employee on or before Jan. 31 of the succeeding year, or on the day of last payment of wages in case of termination from employment. This certificate, will serve as your Income Tax Return (ITR) being an employee earning purely compensation income regardless of the amount. You are qualified to “Substituted Filing” of ITR pursuant to Revenue Regulation (RR) No. 2-98 as amended. 

Please coordinate with your employer and ask for the copy of your BIR Form 2316 from the year 2022 if you have not receive a copy. The Revenue District Office (RDO) gets a hold of the said BIR Form upon submission of your employer to the district on February 28, 2023.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division