Bureau of Internal Revenue

Arcita 01:08 PM, Jul 17, 2023

July 17, 2023

Dear Ms. Macul:

I refer to my letter of Jul 17, 2023 11:40:59 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Income Tax Return (ITR) and/or BIR Form No. 2316.

If you are referring to your BIR Form No. 2316 as a Substitute Income Tax Return for Employees under Substituted Filing, please be informed that “ALL EMPLOYERS WITH EMPLOYEES, WHETHER OR NOT THEY ARE MINIMUM WAGE EARNERs (MWEs), ARE REQUIRED TO ISSUE BIR FORM NO. 2316. 

BIR FORM NO. 2316 SHOULD BE ISSUE ON OR BEFORE JANAURY 31 FOLLOWING THE CALENDAR YEAR, OR, IF THE EMPLOYEE IS TERMINATED BEFORE THE END OF THE CALENDAR YEAR, ON THE DAY THE LAST SALARY OF THE EMPLOYEE IS PAID”

The duty therefore to provide you a copy of your ITR/BIR Form No. 2316 for a taxable year rests upon your employer. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right or better yet, if you have your payslips for the said year, you can give the same to help them come out with your form 2316.

Kindly coordinate with your employer if you have not receive a copy of your BIR Form 2316 for Calendar Years 2022 to 2023.

In addition, please be informed that the BIR Form No. 2316 for Calendar Year 2023 has not yet been submitted by your Employer in the Revenue District Office (RDO) because the taxable period has not yet elapsed/finished. 

For other concern, email sherry.ann.arcita@bir.gov.ph and indicate in the email subject ticket number #BIR-398199637071, 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 Oct 09, 2023 05:05:48 AM, 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