Bureau of Internal Revenue(BIR)

December 5, 2023 Dear Mr. Peralta: I refer to my letter of Dec 01, 2023 06:36:25 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for 2316. After careful consideration, you are to coordinate with your EMPLOYER as the same is Mandated to Issue the BIR Form No. 2316 for the Calendar Year (s) 2006 to 2023, pursuant to Section 83 of the 1997 Tax Code and Section 2 [2.83.1] of Revenue Regulations (RR) No. 3-2002, respectively. The EMPLOYER shall furnish each Employee/s with the Original Copies of BIR Form No. 2316 as Proof that your Taxes were Withheld and this will serve as your Income Tax Return (ITR). EMPLOYER is required to issue BIR Form No. 2316 on or before January 31 of Every Year and On the Day the Last Payment of Compensation is Paid. * For BIR Form 2316 issued for Taxable Years 2006 to 2019 records of the RDO on those periods are already unavailable since we follow strictly the four (4) year retention period based on existing revenue issuances of the BIR (Revenue Memorandum Circular 73-2008). * For BIR Form 2316 issued for Taxable Year 2023 the RDO does not have a copy of the BIR Form. The RDO gets a hold of the said form upon submission of your employer to them on February 28, 2024. For other concerns and assistance, kindly email [email protected] and indicate in the email subject Reference Number #BIR-458159839901, 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 Feb 27, 2024 01:51:22 AM, your request will be closed. We hope to hear from you at the soonest possible time. Thank you. Respectfully, Alternate FOI Receiving Officer Public Information and Education Division