Bureau of Internal Revenue

Arcita 06:54 AM, Sep 20, 2023

September 20, 2023

Dear Mr. Valera:

I refer to my letter of Sep 19, 2023 12:07:47 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return and/or BIR Form No. 2316.

In reply, please be informed that under 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 No. 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 to be issued by every employer to employees classified as Minimum Wage Earners (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 ten (10) years.”

Please coordinate with your employer/s and ask for the copy/copies of your BIR Form 2316 from the Calendar Year (CY) 2015 to 2022.

Please note, that the Available Records of Documents available in the Revenue District Offices (RDOs) are from CY 2020 to 2022.

For other concern, email sherry.ann.arcita@bir.gov.ph and indicate in the subject email ticket number #BIR-361279688634, 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 Dec 12, 2023 10:53:24 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