June 2, 2023
Dear Mr. Manubay:
I refer to my letter of Jun 02, 2023 02:52:15 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Form No. 2316.
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 employers and ask for the copy of your BIR Form No. 2316 from the Calendar Year 2016 to 2023 if you have not receive a copy.
As an added note/reference, BIR Form No. 2316 issued for the Calendar Year (CY) 2016 to 2018 are already unavailable since the Revenue District Office (RDO) where your employer is registered follows strictly the four (4) year Retention Period of the Documents based on Revenue Memorandum Circular (RMC) No. 73-2008. The document was already moved/forwarded to the warehouse outside the office of the concerned RDO for archived purposes.
For BIR Form No. 2316 for CY 2023, the RDO gets a hold of the said document upon submission of your employer to them on or before February 28, 2024.
Nevertheless, the duty therefore to provide you a copy of your Income Tax Return and/or BIR Form No. 2316 for a Calendar 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.
For other concern, kindly email
[email protected] and indicate in the email subject ticket number #BIR-328572393057, 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 Aug 25, 2023 08:22:10 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
