Bureau of Internal Revenue(BIR)

May 31, 2023 Dear Edmund Gabay, I refer to my letter of May 31, 2023 10:11:20 AM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for 2316 file. 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 whose compensation have been withheld the Certificate of Income Tax Withheld on Compensation (BIR Form No. 2316) on or before January 31 of the succeeding 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.[Section 2.83.1 of RR 3-2002]. If the employee is qualified for “substituted filing”, BIR Form 2316 will suffice and thus becomes the “substitute” income tax return. Otherwise, the employee is still required to file his/her Annual Income Tax Return (ITR) using BIR Form No. 1700 on or before April 15 of the year following the applicable taxable year and attaching thereto BIR Form 2316. As to your case therefore, you can demand and secure from the concerned employer said BIR Form No. 2316. Your “ITR” is your personal document and as such your employer must release said document to you as a matter of right. For other concern, email [email protected] and indicate in the subject email ticket number #BIR-221151359365, 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 23, 2023 05:40:17 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