Bureau of Internal Revenue

April 30, 2022

Dear Ms. Eunice Dico:

Greetings!

Thank you for your request dated Apr 30, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You request for your Parent/Mother Income Tax Return:

In reply, we resolve to deny your request for the following reasons:

1. If the request is made through representative, in addition to the above paragraph, a written authorization of the principal and at least two (2) valid government I.D.s containing the photograph and signature of such representative;
2. You may view the Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs here: https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/BIR%20Citizen_s%20Charter%202021%20Edition_.pdf (pages 127-128).; 
3. Lastly, if your mother is employed her BIR Form 2316   being her most recent issued ITR for Calendar Year 2021, and the duty therefore to provide her a copy of the document  rests upon her employer. Her “ITR” is her personal document and as such her employer must release said document to your mother as a matter of right. 

If your mother are covered by “substituted filing” – the income tax on which has been correctly withheld (tax due equals tax withheld), the employer shall furnish each employee with the original copy of BIR Form 2316 and file/submit to the BIR – Revenue District Office (RDO) where registered the duplicate copy of the return not later than February 28 following the close of the calendar year. BIR Form 2316 will suffice and thus becomes the “substitute” income tax return of the employee.

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer